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...
Condonation of delay of 84 days in filing an appeal before CIT(A) - explanation offered by the assessee for condoning the delay of 84 days in filing of the appeal before the ld. CIT(A) is that the delay had occurred on account of the change of counsel - By mere non-condonation of delay of 84 days, the very object of the Act would be defeated. - AT
Condonation of delay of 84 days in filing an appeal before CIT(A) - explanation offered by the assessee for condoning the delay of 84 days in filing of the appeal before the ld. CIT(A) is that the delay had occurred on account of the change of counsel - By mere non-condonation of delay of 84 days, the very object of the Act would be defeated. - AT
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