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...
Non consideration of objections to the draft assessment order u/s 144 - since the objections were well within time, the action of the AO in proceeding with the final assessment order and the action of the DRP in rejecting the objections, on the same ground, therefore cannot be countenanced - final assessment order quashed and directed to the DRP to issue necessary directions to the AO after considering the objections
Non consideration of objections to the draft assessment order u/s 144 - since the objections were well within time, the action of the AO in proceeding with the final assessment order and the action of the DRP in rejecting the objections, on the same ground, therefore cannot be countenanced - final assessment order quashed and directed to the DRP to issue necessary directions to the AO after considering the objections
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