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...
Not accepting revised return of the petitioner in violation of Section 139 - When the respondents have geared up to operate in the regime of electronic and faceless mode for conducting all its operations including the filing of returns document, hearing and assessment, it shall need to improvise the software and closely examine the difficulties experienced by the tax payers because of the limitation of the softwares which can easily be corrected to allow the revised return more particularly, when the law has been made quite clear by virtue of the direction of the Apex Court. - HC
Not accepting revised return of the petitioner in violation of Section 139 - When the respondents have geared up to operate in the regime of electronic and faceless mode for conducting all its operations including the filing of returns document, hearing and assessment, it shall need to improvise the software and closely examine the difficulties experienced by the tax payers because of the limitation of the softwares which can easily be corrected to allow the revised return more particularly, when the law has been made quite clear by virtue of the direction of the Apex Court. - HC
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