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...
Period of limitation for imposing penalties rationalized. Reference to date of receipt of appellate order by Principal Chief Commissioner or Chief Commissioner omitted from section 275 to remove ambiguity in calculating limitation period. Effective from October 1, 2024.
Period of limitation for imposing penalties rationalized. Reference to date of receipt of appellate order by Principal Chief Commissioner or Chief Commissioner omitted from section 275 to remove ambiguity in calculating limitation period. Effective from October 1, 2024.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
