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...
Cancellation of registration u/s 12A - with retrospective effect - Section 12 AA(3) doesn’t suggest or in any way contemplate that the registration of the assessee may be cancelled with retrospective effect, hence the cancellation of registration can only be prospective
Cancellation of registration u/s 12A - with retrospective effect - Section 12 AA(3) doesn’t suggest or in any way contemplate that the registration of the assessee may be cancelled with retrospective effect, hence the cancellation of registration can only be prospective
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