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...
Penalty u/s 271E - violation of Section 269T - assessee was duly necessitated by force to make the payments in cash to its director for onward transmission to the buyers of agricultural lands - assessee had duly adduced reasonable cause in terms of section 273B - No penalty - AT
Penalty u/s 271E - violation of Section 269T - assessee was duly necessitated by force to make the payments in cash to its director for onward transmission to the buyers of agricultural lands - assessee had duly adduced reasonable cause in terms of section 273B - No penalty - AT
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