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...
Deletion of penalty u/s 271D – violation of section 269SS - in view of the payments to the creditors, book entries were made in the journal of the assessee - there is no cash payment - penalty cannot be imposed - HC
Deletion of penalty u/s 271D – violation of section 269SS - in view of the payments to the creditors, book entries were made in the journal of the assessee - there is no cash payment - penalty cannot be imposed - HC
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