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 linking of Aadhaar with PAN - constitutional validity of section 139AA - It is ordered that PAN of the applicant shall not be declared inoperative and the applicant would not be in default in any proceedings only for the reason that the permanent account number is not linked with Aadhaar or Aadhaar number is not quoted and the applicant shall not be subjected to the proviso to sub-section (2) of section 139AA till the judgment of the Supreme Court in the Rojer Mathew v. South Indian Bank Ltd. and others is delivered and available.
Non linking of Aadhaar with PAN - constitutional validity of section 139AA - It is ordered that PAN of the applicant shall not be declared inoperative and the applicant would not be in default in any proceedings only for the reason that the permanent account number is not linked with Aadhaar or Aadhaar number is not quoted and the applicant shall not be subjected to the proviso to sub-section (2) of section 139AA till the judgment of the Supreme Court in the Rojer Mathew v. South Indian Bank Ltd. and others is delivered and available.
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TaxTMI 
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