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...
Delay in filing the first appeal was held condonable where the assessee had been pursuing rectification before CPC and filed the appeal only after that remedy failed; dismissal as time-barred was not justified. On merits, salary slips, Form 16 and bank statements showed tax had been deducted from salary and only net salary was paid, so the employee could not be denied TDS credit merely because the employer failed to deposit the tax. The Assessing Officer was directed to verify the deduction and allow the corresponding credit.
Delay in filing the first appeal was held condonable where the assessee had been pursuing rectification before CPC and filed the appeal only after that remedy failed; dismissal as time-barred was not justified. On merits, salary slips, Form 16 and bank statements showed tax had been deducted from salary and only net salary was paid, so the employee could not be denied TDS credit merely because the employer failed to deposit the tax. The Assessing Officer was directed to verify the deduction and allow the corresponding credit.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
