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...
Excess recovery was alleged where the tax department adjusted refund amounts, including a 10% pre-deposit, towards disputed demand, resulting in collection beyond the 20% ceiling prescribed by administrative instructions. The court held that the taxpayer's representation seeking correction and refund required consideration on merits and directed the authority to decide the representation within six weeks; it further ordered that any amount recovered in excess of 20% of the disputed demand be refunded. - HC
Excess recovery was alleged where the tax department adjusted refund amounts, including a 10% pre-deposit, towards disputed demand, resulting in collection beyond the 20% ceiling prescribed by administrative instructions. The court held that the taxpayer's representation seeking correction and refund required consideration on merits and directed the authority to decide the representation within six weeks; it further ordered that any amount recovered in excess of 20% of the disputed demand be refunded. - HC
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