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...
Exemption from Pre-deposit - The petitioner argued that their request for exemption from pre-deposit was wrongly rejected, and they challenged the jurisdiction of imposing liability. The court, after considering the submissions and relevant provisions of the Income Tax Act, directed the CIT (Appeals) to decide the appeal expeditiously without insisting on the pre-deposit. The court emphasized compliance with Notification and Instruction No. 1914 issued under Section 220 of the Income Tax Act. However, the judgment did not delve into the specifics of the jurisdictional challenge raised by the petitioner.
Exemption from Pre-deposit - The petitioner argued that their request for exemption from pre-deposit was wrongly rejected, and they challenged the jurisdiction of imposing liability. The court, after considering the submissions and relevant provisions of the Income Tax Act, directed the CIT (Appeals) to decide the appeal expeditiously without insisting on the pre-deposit. The court emphasized compliance with Notification and Instruction No. 1914 issued under Section 220 of the Income Tax Act. However, the judgment did not delve into the specifics of the jurisdictional challenge raised by the petitioner.
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