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...
Writ against assessment order - non consideration of belated defective and revised return - it is sine-qua-non for the AO to consider the claims of deduction/exemption and record “reasons” being a quasi-judicial authority - no reasons are forthcoming for rejecting the revised returns as well as the claims made u/s 54F - no bar to invoke the writ jurisdiction against a palpable illegal order - order quashed
Writ against assessment order - non consideration of belated defective and revised return - it is sine-qua-non for the AO to consider the claims of deduction/exemption and record “reasons” being a quasi-judicial authority - no reasons are forthcoming for rejecting the revised returns as well as the claims made u/s 54F - no bar to invoke the writ jurisdiction against a palpable illegal order - order quashed
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
