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...
Levying penalty u/s 271(1)(c) - assessee has filed the revised return of income by showing the additional income and claiming exemption u/s 54 - Disallowance of claim u/s 54, nowhere attract the penalty - AT
Levying penalty u/s 271(1)(c) - assessee has filed the revised return of income by showing the additional income and claiming exemption u/s 54 - Disallowance of claim u/s 54, nowhere attract the penalty - AT
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