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 on additions of admitted amount during assessment proceedings - CIT(A) deleted the penalty - Company has already liquidated - when the respondent company has already gone into liquidation and is no more in existence the present appeal filed by the Revenue is not maintainable in the present format as liquidator has not come up before the Tribunal despite numerous notices to file the amended form 36A in the present appeal. So in these circumstances present appeal is not maintainable in the present format. - AT
Levy of penalty on additions of admitted amount during assessment proceedings - CIT(A) deleted the penalty - Company has already liquidated - when the respondent company has already gone into liquidation and is no more in existence the present appeal filed by the Revenue is not maintainable in the present format as liquidator has not come up before the Tribunal despite numerous notices to file the amended form 36A in the present appeal. So in these circumstances present appeal is not maintainable in the present format. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
