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 271(1)(c) - combined order of penalty for additions made vide order u/s 143(3) r.w.s. u/s 153A and u/s 143(3) r.w.s. 147 - AO required to initiate two penalty proceedings by issue of separate notices u/s 271(1)(c) and to pass separate penalty orders independently - there was a defect in the penalty order passed hence the same is unsustainable
Penalty u/s 271(1)(c) - combined order of penalty for additions made vide order u/s 143(3) r.w.s. u/s 153A and u/s 143(3) r.w.s. 147 - AO required to initiate two penalty proceedings by issue of separate notices u/s 271(1)(c) and to pass separate penalty orders independently - there was a defect in the penalty order passed hence the same is unsustainable
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
