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...
Addition on account of business income based on the unclaimed TDS in the 26AS of the assessee - Taxability of income comes from its accruing and arising in the hands of a person - TDS was accounted for in the partnership firm - there was no fault of the assessee when some other party had wrongly deducted tax at source on any transaction by quoting the PAN of the assessee by mistake - AT
Addition on account of business income based on the unclaimed TDS in the 26AS of the assessee - Taxability of income comes from its accruing and arising in the hands of a person - TDS was accounted for in the partnership firm - there was no fault of the assessee when some other party had wrongly deducted tax at source on any transaction by quoting the PAN of the assessee by mistake - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
