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 penalty u/s 271C – Non-deduction of TDS on interest payment to partnership firm – the explanation offered by the assessee fits in the category of “reasonable cause“ in terms of sec.273B of the Act - AT
Levy of penalty u/s 271C – Non-deduction of TDS on interest payment to partnership firm – the explanation offered by the assessee fits in the category of “reasonable cause“ in terms of sec.273B of the Act - AT
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