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...
Reassessment proceedings initiated beyond statutory time limit prescribed under pre-amended Section 149(1)(b) quashed. Notice u/s 148 issued after expiry of six-year period from end of relevant assessment year held impermissible. Statutory time limit not extendable through judicial interpretation or by invoking other provisions. Writ petition allowed, impugned order u/s 148A(d) and consequential notice u/s 148 quashed.
Reassessment proceedings initiated beyond statutory time limit prescribed under pre-amended Section 149(1)(b) quashed. Notice u/s 148 issued after expiry of six-year period from end of relevant assessment year held impermissible. Statutory time limit not extendable through judicial interpretation or by invoking other provisions. Writ petition allowed, impugned order u/s 148A(d) and consequential notice u/s 148 quashed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
