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...
Attachment orders - Mortgagee right of recovery vs Income tax dept. right of recovery - in the light of the fact that the mortgage was created by the assessee much before a demand was made under Rule 2 and even before an order of assessment was passed and in the light of the fact that before the stage of issue of a certificate of recovery, the voidity u/s 281 (1) is not automatic, the petitioner-bank deserves to succeed.
Attachment orders - Mortgagee right of recovery vs Income tax dept. right of recovery - in the light of the fact that the mortgage was created by the assessee much before a demand was made under Rule 2 and even before an order of assessment was passed and in the light of the fact that before the stage of issue of a certificate of recovery, the voidity u/s 281 (1) is not automatic, the petitioner-bank deserves to succeed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
