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...
Jurisdiction of rectification notice issued u/s 154 by the Income Tax Officer - authority competent to issue notices - Central Government has not made any scheme u/s 157A for the purpose of rectification - There is no merit in the petitioner's contention that, in the absence of such scheme, the jurisdictional authority, i.e. the Income Tax Officer ceases to have jurisdiction to issue the rectification notice. - HC
Jurisdiction of rectification notice issued u/s 154 by the Income Tax Officer - authority competent to issue notices - Central Government has not made any scheme u/s 157A for the purpose of rectification - There is no merit in the petitioner's contention that, in the absence of such scheme, the jurisdictional authority, i.e. the Income Tax Officer ceases to have jurisdiction to issue the rectification notice. - HC
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