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...
Levy of penalty u/s. 271B - the assessee had committed only technical venial breach for which he cannot be penalized - No loss to the exchequer as the audit report was available to the Assessing Officer before the completion of the assessment proceedings.
Levy of penalty u/s. 271B - the assessee had committed only technical venial breach for which he cannot be penalized - No loss to the exchequer as the audit report was available to the Assessing Officer before the completion of the assessment proceedings.
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