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) - scope of Section 275(1A) - once substantial question of law against quantum additions are admitted by Hon’ble HC u/s 260A, the tribunal shall refrain from deciding even penalty on merits and the most appropriate course of action in such situations for tribunal shall be restore the matter back to the AO to adjudicate afresh levy of penalty u/s 271(1)(c) against assessee r.w.s. 274 & 275(1A) - remanded
Penalty u/s. 271(1)(c) - scope of Section 275(1A) - once substantial question of law against quantum additions are admitted by Hon’ble HC u/s 260A, the tribunal shall refrain from deciding even penalty on merits and the most appropriate course of action in such situations for tribunal shall be restore the matter back to the AO to adjudicate afresh levy of penalty u/s 271(1)(c) against assessee r.w.s. 274 & 275(1A) - remanded
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