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 levied u/s 271(1)(c) - the disallowances of expenses have been made by the revenue merely on the reason that the assessee could not produce the relevant vouchers & bills owing to closure of the business in India - Penalty deleted.
Penalty levied u/s 271(1)(c) - the disallowances of expenses have been made by the revenue merely on the reason that the assessee could not produce the relevant vouchers & bills owing to closure of the business in India - Penalty deleted.
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