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...
Penalty imposed u/s 271A - Failure to maintain books of accounts - no income from business or profession received by the assessee which exceeds Rs.1,20,000/-. Therefore, maintenance of books of account u/s 44AA of the Act is not mandated for the assessee. - no penalty - AT
Penalty imposed u/s 271A - Failure to maintain books of accounts - no income from business or profession received by the assessee which exceeds Rs.1,20,000/-. Therefore, maintenance of books of account u/s 44AA of the Act is not mandated for the assessee. - no penalty - AT
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TaxTMI 
TaxTMI 
