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...
Registration u/s 12AA - Legislature by insertion Section 12AA(4) as a ground for cancellation of registration for violation of section 13 w.e.f 01.10.2014 - provisions of section 12AA(4) have no application for passing impugned order of the CIT dated 28.03.2014 - CIT was required to satisfy the then existing conditions u/s 12AA(3) in order to cancel the registration - registration restored
Registration u/s 12AA - Legislature by insertion Section 12AA(4) as a ground for cancellation of registration for violation of section 13 w.e.f 01.10.2014 - provisions of section 12AA(4) have no application for passing impugned order of the CIT dated 28.03.2014 - CIT was required to satisfy the then existing conditions u/s 12AA(3) in order to cancel the registration - registration restored
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