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...
Raising of Demand u/s 115-QA in order passed u/s 143(3) - buy back of equity shares - the question regarding the interpretation of Section 115-QA, as it stood at the relevant time, can definitely be gone into by the CIT(A) - directed to file an appeal before the CIT (A) to challenge the impugned assessment order only insofar as it creates a demand u/s 115 QA - order shall be passed by CIT(A) not later than 31st October, 2019
Raising of Demand u/s 115-QA in order passed u/s 143(3) - buy back of equity shares - the question regarding the interpretation of Section 115-QA, as it stood at the relevant time, can definitely be gone into by the CIT(A) - directed to file an appeal before the CIT (A) to challenge the impugned assessment order only insofar as it creates a demand u/s 115 QA - order shall be passed by CIT(A) not later than 31st October, 2019
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
