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 - filing Form-10A in wrong section code - The High Court noted that the petitioner had indeed furnished the required information digitally in response to the notice dated 05.12.2022. - The Court found that the rejection of the petitioner's application for registration under Section 12AB lacked proper reasoning. The order dated 16.03.2023 was set aside, and it was directed that the application for registration be restored for reconsideration by the Commissioner of Income Tax (Exemption), Hyderbad.
Denial of registration u/s 12AB - filing Form-10A in wrong section code - The High Court noted that the petitioner had indeed furnished the required information digitally in response to the notice dated 05.12.2022. - The Court found that the rejection of the petitioner's application for registration under Section 12AB lacked proper reasoning. The order dated 16.03.2023 was set aside, and it was directed that the application for registration be restored for reconsideration by the Commissioner of Income Tax (Exemption), Hyderbad.
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TaxTMI 
TaxTMI 
