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...
Ex-parte order passed by CIT(A) set aside. Adequate opportunity of hearing not provided to assessee despite raising grounds challenging additions by AO. Principles of natural justice necessitate providing one more opportunity to substantiate case with evidence. Entire disputed issues remitted to CIT(A) for adjudication afresh after affording adequate opportunity of hearing and cooperation from assessee for early disposal.
Ex-parte order passed by CIT(A) set aside. Adequate opportunity of hearing not provided to assessee despite raising grounds challenging additions by AO. Principles of natural justice necessitate providing one more opportunity to substantiate case with evidence. Entire disputed issues remitted to CIT(A) for adjudication afresh after affording adequate opportunity of hearing and cooperation from assessee for early disposal.
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