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...
Non granting of TDS credit - assessment in hands of HUF v/s Karta [individual] - In the present case the KARTA of HUF has not claimed the TDS in the individual’s returns. The A.O. cannot deny the credit of TDS in the assessee’s name when the corresponding capital gain on the said transaction was taxed in the assessee HUF’s name and cannot take benefit of the mistake crept in, in the sale deed. - AT
Non granting of TDS credit - assessment in hands of HUF v/s Karta [individual] - In the present case the KARTA of HUF has not claimed the TDS in the individual’s returns. The A.O. cannot deny the credit of TDS in the assessee’s name when the corresponding capital gain on the said transaction was taxed in the assessee HUF’s name and cannot take benefit of the mistake crept in, in the sale deed. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
