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...
Whether provisional attachment under the PMLA was validly exercised: Court held that attachment requires the property to be "proceeds of crime" and material to show relation to a scheduled offence; absent evidence of criminal activity or that the predicate offence (Section 13 PC) was a scheduled offence at the relevant time, attachment was misplaced - appeal dismissed on merits. Whether recorded concessions/admissions by counsel could be contradicted: factual recital in the impugned order is conclusive and, having not been corrected before the same forum, cannot be reopened in the appeal - therefore such challenge was rejected. Relief modified: refund of interest ordered but 50% of accrued interest directed to AFBCWF. - HC
Whether provisional attachment under the PMLA was validly exercised: Court held that attachment requires the property to be "proceeds of crime" and material to show relation to a scheduled offence; absent evidence of criminal activity or that the predicate offence (Section 13 PC) was a scheduled offence at the relevant time, attachment was misplaced - appeal dismissed on merits. Whether recorded concessions/admissions by counsel could be contradicted: factual recital in the impugned order is conclusive and, having not been corrected before the same forum, cannot be reopened in the appeal - therefore such challenge was rejected. Relief modified: refund of interest ordered but 50% of accrued interest directed to AFBCWF. - HC
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