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)(a) – reasonable cause for late filing of return – question of mens rea does not arise or require consideration when we examine the question of penalty u/s 271 (1)(a) of the Act - HC
Penalty u/s 271(1)(a) – reasonable cause for late filing of return – question of mens rea does not arise or require consideration when we examine the question of penalty u/s 271 (1)(a) of the Act - HC
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