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 271(1)(c) - Validity of notice - It is a well settled proposition of law that penalty cannot be initiated for the limb, which is different from the limb for which proposed penalty proceedings has been initiated. Further, if the penalty proceedings has been initiated for one limb and levied under different limb, then the whole penalty proceedings become vitiate. - AT
Penalty u/s 271(1)(c) - Validity of notice - It is a well settled proposition of law that penalty cannot be initiated for the limb, which is different from the limb for which proposed penalty proceedings has been initiated. Further, if the penalty proceedings has been initiated for one limb and levied under different limb, then the whole penalty proceedings become vitiate. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
