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 271(1)(c) - There is no prima facie satisfaction which has been recorded by the AO for initiation of penalty proceedings which can be discerned from reading of the assessment order. - Addition has been made, merely, on a presumptive basis which is not sufficient for acquiring jurisdiction as contemplated by the provisions of section 271(1B) - AT
Penalty u/s 271(1)(c) - There is no prima facie satisfaction which has been recorded by the AO for initiation of penalty proceedings which can be discerned from reading of the assessment order. - Addition has been made, merely, on a presumptive basis which is not sufficient for acquiring jurisdiction as contemplated by the provisions of section 271(1B) - AT
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TaxTMI 
TaxTMI 
