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...
Validity of order passed u/s 143(3) r.w.s. 92CA without passing draft order of assessment - eligibility of assessee - once TPO passed order u/s 92CA, assessee is an “eligible assessee” and the issuance of a draft order of assessment is a sine-qua-non before the AO can pass the regular / final order of assessment u/s 143(3) r.w.s. 144C - mandatory requirement under law, cannot be termed as a mere procedural irregularity and is not curable
Validity of order passed u/s 143(3) r.w.s. 92CA without passing draft order of assessment - eligibility of assessee - once TPO passed order u/s 92CA, assessee is an “eligible assessee” and the issuance of a draft order of assessment is a sine-qua-non before the AO can pass the regular / final order of assessment u/s 143(3) r.w.s. 144C - mandatory requirement under law, cannot be termed as a mere procedural irregularity and is not curable
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
