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) - Application for reduction of penalty u/s 273A - long term capital gain was not declared in the regular return of income by these assessees and the same was declared along with petition filed by the assessee under section 273A of the I.T.Act. - Penalty deleted - AT
Penalty u/s 271(1)(c) - Application for reduction of penalty u/s 273A - long term capital gain was not declared in the regular return of income by these assessees and the same was declared along with petition filed by the assessee under section 273A of the I.T.Act. - Penalty deleted - AT
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