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 272A(1)(d) - non-compliance of notice issued u/s 142(1) - The inaction of the AO on the various letters filed by the assessee which enable the assessee to believe that the time to comply with the extension of time as prayed was granted - it cannot be said that assessee is guilty of contumacious or apparent conduct to comply with the notice u/s 142(1) - No penalty - AT
Penalty u/s 272A(1)(d) - non-compliance of notice issued u/s 142(1) - The inaction of the AO on the various letters filed by the assessee which enable the assessee to believe that the time to comply with the extension of time as prayed was granted - it cannot be said that assessee is guilty of contumacious or apparent conduct to comply with the notice u/s 142(1) - No penalty - AT
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