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...
Rectification u/s 254 - period of limitation - ITAT does not have any power to pass an order u/s 254(2) of the Act beyond a period of six months from the end of the month in which the order sought to be rectified, was passed u/s 254(1) - since the order has been pronounced on the open court, the petitioner had the knowledge of the order on the pronouncement of the date - AT
Rectification u/s 254 - period of limitation - ITAT does not have any power to pass an order u/s 254(2) of the Act beyond a period of six months from the end of the month in which the order sought to be rectified, was passed u/s 254(1) - since the order has been pronounced on the open court, the petitioner had the knowledge of the order on the pronouncement of the date - AT
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TaxTMI 
TaxTMI 
