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 u/s. 271C - Purchase of immovable properties - Failure to deduct TDS u/s 194-IA - as there is a bona fide mistake on part of the assessee in not deducting taxes at source at time of purchase of aforesaid two properties, coupled with the fact that the recipients/sellers have duly accounted for the sale consideration in their respective returns of income - AT
Penalty u/s. 271C - Purchase of immovable properties - Failure to deduct TDS u/s 194-IA - as there is a bona fide mistake on part of the assessee in not deducting taxes at source at time of purchase of aforesaid two properties, coupled with the fact that the recipients/sellers have duly accounted for the sale consideration in their respective returns of income - AT
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