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...
Proceedings initiated u/s.201(1) & 201(1A) - Period of limitation - retrospective effect of amendments - period extended from 2 years to 6 years - The provisions of Sec.201(3)(ii) of the Act will come into play only when return of TDS is not filed and where return of TDS is filed, the period of limitation is governed by the provisions of Sec.201(3)(i) of the Act which is 2 years from the end of the Financial year in which the return of TDS is filed.
Proceedings initiated u/s.201(1) & 201(1A) - Period of limitation - retrospective effect of amendments - period extended from 2 years to 6 years - The provisions of Sec.201(3)(ii) of the Act will come into play only when return of TDS is not filed and where return of TDS is filed, the period of limitation is governed by the provisions of Sec.201(3)(i) of the Act which is 2 years from the end of the Financial year in which the return of TDS is filed.
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TaxTMI 
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