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...
Failure to collect TCS u/s 206C(1) - trading of scrap - sale of scrap to manufacturer - Period of limitation - assessee being trader, not covered in definition of "scrap", since scrap is not generated from manufacturing or mechanical working of material, therefore the assessee is not covered in definition of ‘scrap’. Hence, in our considered opinion, the assessee cannot be treated as an assessee in default - AT
Failure to collect TCS u/s 206C(1) - trading of scrap - sale of scrap to manufacturer - Period of limitation - assessee being trader, not covered in definition of "scrap", since scrap is not generated from manufacturing or mechanical working of material, therefore the assessee is not covered in definition of ‘scrap’. Hence, in our considered opinion, the assessee cannot be treated as an assessee in default - AT
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TaxTMI 
TaxTMI 
