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...
Interest u/s 234B - the liability would end on the date of determination of total income u/s 143(1) or, in case of regular assessment, the date of such assessment. In view of such clear language of Section 234B(1), there is no scope for extending such liability to a later date and relate it to a revisional appellate or a rectification order as is desired by the revenue. - HC
Interest u/s 234B - the liability would end on the date of determination of total income u/s 143(1) or, in case of regular assessment, the date of such assessment. In view of such clear language of Section 234B(1), there is no scope for extending such liability to a later date and relate it to a revisional appellate or a rectification order as is desired by the revenue. - HC
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TaxTMI 
TaxTMI 
