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...
Denial of registration u/s. 12AB(1)(ac)(vi) and approval u/s.80G(5)(iv) - The tribunal has noted a recent judgement of High Court wherein taking note of this SOP held that the grant of insufficient time to respond the notice violates the principles of natural justice and, therefore, set-aside the assessment. Thus, it is clear that the appellant was given unreasonably very short period of time to respond to the notice, which is against the principles of natural justice. - Matter restored back for fresh consideration.
Denial of registration u/s. 12AB(1)(ac)(vi) and approval u/s.80G(5)(iv) - The tribunal has noted a recent judgement of High Court wherein taking note of this SOP held that the grant of insufficient time to respond the notice violates the principles of natural justice and, therefore, set-aside the assessment. Thus, it is clear that the appellant was given unreasonably very short period of time to respond to the notice, which is against the principles of natural justice. - Matter restored back for fresh consideration.
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TaxTMI 
TaxTMI 
