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...
Rejection of application under Direct Tax Vivad Se Vishwas Act, 2020 (DTVSVA) - Appellant / Assessee has filed an appeal with the application for condonation of delay where the period for filing an appeal was already expired - Section 2(1)(a) of the 2020 Act does not stipulate that the appeal should be admitted before the specified date, it only adverts to its pendency. - HC
Rejection of application under Direct Tax Vivad Se Vishwas Act, 2020 (DTVSVA) - Appellant / Assessee has filed an appeal with the application for condonation of delay where the period for filing an appeal was already expired - Section 2(1)(a) of the 2020 Act does not stipulate that the appeal should be admitted before the specified date, it only adverts to its pendency. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
