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 u/s 271D - violation of Section 269SS - reasonable cause to be entitled to the benefit of Section 273B - In view of 2 decisions of tribunal, favoring the assessee, matter restored back to ITAT for fresh consideration - HC
Penalty u/s 271D - violation of Section 269SS - reasonable cause to be entitled to the benefit of Section 273B - In view of 2 decisions of tribunal, favoring the assessee, matter restored back to ITAT for fresh consideration - HC
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