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...
Grant of interest u/s 244A(1)(a) on the refund admissible to appellant - ITAT refused to grant interest on the ground that the refund arising on regular assessment after allowing TDS and advance tax is less than 10% of the tax as determined on regular assessment - The High Court examines the arguments presented by both parties and concludes that the appellant is entitled to interest under Section 244A of the Act on the refunded amount.
Grant of interest u/s 244A(1)(a) on the refund admissible to appellant - ITAT refused to grant interest on the ground that the refund arising on regular assessment after allowing TDS and advance tax is less than 10% of the tax as determined on regular assessment - The High Court examines the arguments presented by both parties and concludes that the appellant is entitled to interest under Section 244A of the Act on the refunded amount.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
