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...
Penalty u/s. 271(1)(c) - the income arising on retrospective applicability of section 13(8) inserted by Finance Act, 2012 - returns for all the assessment years in question were filed before amendment, hence penalty cannot attract by any stretch of imagination - deletion of penalty upheld
Penalty u/s. 271(1)(c) - the income arising on retrospective applicability of section 13(8) inserted by Finance Act, 2012 - returns for all the assessment years in question were filed before amendment, hence penalty cannot attract by any stretch of imagination - deletion of penalty upheld
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