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 272A(2)(k) - filing of TDS return beyond time prescribed u/s 206 - assessee was not having PAN number of the deductee and he has entertained a bonafide belief that the TDS return cannot be filed without PAN number - reasonable cause U/s 273B - no penalty
Penalty u/s 272A(2)(k) - filing of TDS return beyond time prescribed u/s 206 - assessee was not having PAN number of the deductee and he has entertained a bonafide belief that the TDS return cannot be filed without PAN number - reasonable cause U/s 273B - no penalty
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