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...
Short deduction of TDS from salary u/s 192 - Disallowance of deduction u/s 80C - The contribution made by the employees is to be treated as contribution to Government Provident Fund and deduction u/s 80C is allowable to these employees - assessee cannot be treated as assessee in default - AT
Short deduction of TDS from salary u/s 192 - Disallowance of deduction u/s 80C - The contribution made by the employees is to be treated as contribution to Government Provident Fund and deduction u/s 80C is allowable to these employees - assessee cannot be treated as assessee in default - AT
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