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...
Carrying forward the loss u/s 72 r.w.s 80 - If the return is filed by the assessee within the reasonable time permitted by such notice u/s 153A(1)(a), such return would then be deemed to have been filed within the time permitted u/s 139 (1) of the Act for the benefit u/s 139(3) of the Act to be availed of by the assessee.
Carrying forward the loss u/s 72 r.w.s 80 - If the return is filed by the assessee within the reasonable time permitted by such notice u/s 153A(1)(a), such return would then be deemed to have been filed within the time permitted u/s 139 (1) of the Act for the benefit u/s 139(3) of the Act to be availed of by the assessee.
Note: It is a system-generated summary and is for quick reference only.