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...
Offence punishable u/s 276CC - mens rea of the petitioner - non filing of the income tax return for the assessment year 2012-2013 - It is for the petitioner to rebut the presumption under Section 278E of the Income Tax Act which provides culpable mental state of mind of the accused - The mens rea of the petitioner is clearly established by the respondent - HC
Offence punishable u/s 276CC - mens rea of the petitioner - non filing of the income tax return for the assessment year 2012-2013 - It is for the petitioner to rebut the presumption under Section 278E of the Income Tax Act which provides culpable mental state of mind of the accused - The mens rea of the petitioner is clearly established by the respondent - HC
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TaxTMI 
TaxTMI 
