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...
Maintainability of appeal before the CIT(A) - non payment of admitted taxes on the returned income before filing appeal u/s 249(4)(a) - stipulation as to the payment of such tax ante the filing of first appeal is only directory and not mandatory, it implies that once tax is paid the validity is attached to the appeal from the date when it was originally filed and not when the defect is removed - appeal is maintainable
Maintainability of appeal before the CIT(A) - non payment of admitted taxes on the returned income before filing appeal u/s 249(4)(a) - stipulation as to the payment of such tax ante the filing of first appeal is only directory and not mandatory, it implies that once tax is paid the validity is attached to the appeal from the date when it was originally filed and not when the defect is removed - appeal is maintainable
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