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...
Delay in filing returns - power to condone - Claim of refund of the tax paid in excess - Taking a lenient view in the matter, and considering the fact that the petitioner is not a habitual offender - delay condoned - AO directed to process the return - HC
Delay in filing returns - power to condone - Claim of refund of the tax paid in excess - Taking a lenient view in the matter, and considering the fact that the petitioner is not a habitual offender - delay condoned - AO directed to process the return - HC
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