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...
Carry forward of excess tax - Petitioner paid amount in excess of tax liability - Authority denied carrying forward of tax - There appears no rationale on the part of the respondents in claiming interest and penalty with regard to the payment to be effected by the petitioner in respect of the subsequent assessment years - HC
Carry forward of excess tax - Petitioner paid amount in excess of tax liability - Authority denied carrying forward of tax - There appears no rationale on the part of the respondents in claiming interest and penalty with regard to the payment to be effected by the petitioner in respect of the subsequent assessment years - HC
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