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...
Jurisdiction - power of AO to pass order after almost 11 years from the end of the year which is beyond the period of limitation - imposition of the additional tax @ 10% for non-submission of Form 'C' for CST sales - When a statute mandates re-assessment to be done, within five years, it cannot be contended that assessment can be done at any time - HC
Jurisdiction - power of AO to pass order after almost 11 years from the end of the year which is beyond the period of limitation - imposition of the additional tax @ 10% for non-submission of Form 'C' for CST sales - When a statute mandates re-assessment to be done, within five years, it cannot be contended that assessment can be done at any time - HC
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