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...
Power of CIT(A) to dismiss appeals ex-parte - penalty u/s 271(1)(c) - Section 250(6) mandates the CIT(A) to decide the appeals on merits and not to dismiss them in default or for want of prosecution - even if the assessee failed to prosecute his appeals and to submit necessary explanation - remanded to CIT(A) for fresh adjudication
Power of CIT(A) to dismiss appeals ex-parte - penalty u/s 271(1)(c) - Section 250(6) mandates the CIT(A) to decide the appeals on merits and not to dismiss them in default or for want of prosecution - even if the assessee failed to prosecute his appeals and to submit necessary explanation - remanded to CIT(A) for fresh adjudication
Note: It is a system-generated summary and is for quick reference only.