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...
Levy of Penalty u/s 271 - certain expenses which were not allowable expenses under the Act were not added back to the total income - The High Court concludes that, in this case, the tax audit report was filed along with the return of income, and the mistake in not properly uploading the return was a genuine error in the given circumstances. As a result, the appeal of the revenue is dismissed.
Levy of Penalty u/s 271 - certain expenses which were not allowable expenses under the Act were not added back to the total income - The High Court concludes that, in this case, the tax audit report was filed along with the return of income, and the mistake in not properly uploading the return was a genuine error in the given circumstances. As a result, the appeal of the revenue is dismissed.
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TaxTMI 
TaxTMI 
