Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
The HC held that Rule 6-B(2)(iii) of the A.P.G.S.T Act prescribing conditions for cancellation of composition tax permission u/s 5-G is intra vires. However, the cancellation of the L1 certificate for late filing of returns appeared disproportionate. The matter was remanded to the Assessing Authority to reconsider the cancellation issue. The parties were anonymized.
The HC held that Rule 6-B(2)(iii) of the A.P.G.S.T Act prescribing conditions for cancellation of composition tax permission u/s 5-G is intra vires. However, the cancellation of the L1 certificate for late filing of returns appeared disproportionate. The matter was remanded to the Assessing Authority to reconsider the cancellation issue. The parties were anonymized.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
