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...
Levy of Interest u/s 234B(3) - when the re-assessment was concluded u/s 143(3) r.w.s. 254(1) of the Act on a reduced income, the interest chargeable u/s 234B of the Act cannot be higher than what has been levied in the original assessment - AT
Levy of Interest u/s 234B(3) - when the re-assessment was concluded u/s 143(3) r.w.s. 254(1) of the Act on a reduced income, the interest chargeable u/s 234B of the Act cannot be higher than what has been levied in the original assessment - AT
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