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 - suppression of facts or not - It is relevant to note that upon being pointed out during the audit, the assessee has promptly made the payment of tax with interest and requested not to issue any show-cause notice. - In the absence of the conditions contained in Section 78 of the Finance Act, the imposition of penalty is not sustainable - HC
Levy of penalty - suppression of facts or not - It is relevant to note that upon being pointed out during the audit, the assessee has promptly made the payment of tax with interest and requested not to issue any show-cause notice. - In the absence of the conditions contained in Section 78 of the Finance Act, the imposition of penalty is not sustainable - HC
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TaxTMI 
TaxTMI 
