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...
Mandation of E-filling of appeal to CIT(A) - the statutory right of appeal granted to the petitioner, a substantive right, should not be whittling down by virtue of a procedural infirmity, admittedly, committed by it - direct the petitioner to comply with the provisions of Rule 45 within three(3) weeks and the CIT(A) to take the appeal up for adjudication on merits
Mandation of E-filling of appeal to CIT(A) - the statutory right of appeal granted to the petitioner, a substantive right, should not be whittling down by virtue of a procedural infirmity, admittedly, committed by it - direct the petitioner to comply with the provisions of Rule 45 within three(3) weeks and the CIT(A) to take the appeal up for adjudication on merits
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