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...
Penalty u/s 271(1)(c) - The absence of books of accounts of the firm in the partners' residence, certainly would not lead to a further inference that there were no books of accounts of the firm maintained by the assessee - no penalty - HC
Penalty u/s 271(1)(c) - The absence of books of accounts of the firm in the partners' residence, certainly would not lead to a further inference that there were no books of accounts of the firm maintained by the assessee - no penalty - HC
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