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...
Levy of penalty u/s 271B - violation of section 44AB - assessee has failed to maintain the books of accounts - assessee is a Civil Contractor - the assessee has offered an income on estimate basis and the same is accepted by the A.O. - penalty u/s. 271B imposed by the A.O in this case cannot be sustained. - AT
Levy of penalty u/s 271B - violation of section 44AB - assessee has failed to maintain the books of accounts - assessee is a Civil Contractor - the assessee has offered an income on estimate basis and the same is accepted by the A.O. - penalty u/s. 271B imposed by the A.O in this case cannot be sustained. - AT
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