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...
Recusal by tribunal members must strictly conform to Rule 62 of the NCLT Rules, 2016 and cannot be founded on counsel's communications, allegations, or perceived pressure; since the recusals were unreasoned and appeared triggered by an email and courtroom conduct rather than any statutory ground, the recusal orders were held illegal and were quashed. Administrative transfer of pending matters cannot be used to alter a bench's territorial jurisdiction; Rule 16(d) empowers the President only to transfer cases within the same territorial limits, and where transfer objections were already pending on the judicial side, administrative transfer was improper. The administrative transfer orders shifting matters from Ahmedabad to Mumbai were set aside. - HC
Recusal by tribunal members must strictly conform to Rule 62 of the NCLT Rules, 2016 and cannot be founded on counsel's communications, allegations, or perceived pressure; since the recusals were unreasoned and appeared triggered by an email and courtroom conduct rather than any statutory ground, the recusal orders were held illegal and were quashed. Administrative transfer of pending matters cannot be used to alter a bench's territorial jurisdiction; Rule 16(d) empowers the President only to transfer cases within the same territorial limits, and where transfer objections were already pending on the judicial side, administrative transfer was improper. The administrative transfer orders shifting matters from Ahmedabad to Mumbai were set aside. - HC
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TaxTMI 
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