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...
Refund of Tax paid - Block assessment - as per Section 153(3) of the Act the time limit for completion of such assessment proceedings viz. nine months had elapsed - Period of limitation after remanding back the order to AO - Revenue did not receive the order - We are unable to accede to the contention of the respondent to construe the words “is received” in section 153(3) to mean “till its received” and thereby extend the limitation in perpetuity. It has to be a reasonable period of time especially when the respondents are a party to the proceeding. - HC
Refund of Tax paid - Block assessment - as per Section 153(3) of the Act the time limit for completion of such assessment proceedings viz. nine months had elapsed - Period of limitation after remanding back the order to AO - Revenue did not receive the order - We are unable to accede to the contention of the respondent to construe the words “is received” in section 153(3) to mean “till its received” and thereby extend the limitation in perpetuity. It has to be a reasonable period of time especially when the respondents are a party to the proceeding. - HC
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