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 levied u/s 271 CA - violation of provisions of section 206C - tax collected at source is deposited, interest levied thereon have also been deposited and form 27BA of the IT Rules certified by Chartered Accountant containing all the details as required in the proviso to section 206C(6A) of the Act have been fulfilled - no justification in the action taken by the Ld. AO of levying penalty u/s 271CA of the Act by treating the assessee in default. - AT
Penalty levied u/s 271 CA - violation of provisions of section 206C - tax collected at source is deposited, interest levied thereon have also been deposited and form 27BA of the IT Rules certified by Chartered Accountant containing all the details as required in the proviso to section 206C(6A) of the Act have been fulfilled - no justification in the action taken by the Ld. AO of levying penalty u/s 271CA of the Act by treating the assessee in default. - AT
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TaxTMI 
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