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...
HC found merit in petitioner's claim of lack of e-portal access as a poor tailor. The ex-parte assessment order was set aside, directing respondents to reopen the e-portal for petitioner to file a reply within six weeks. The court emphasized that when serving notices electronically, tax authorities should also send physical registered post to ensure proper communication, particularly for vulnerable taxpayers with limited digital access.
HC found merit in petitioner's claim of lack of e-portal access as a poor tailor. The ex-parte assessment order was set aside, directing respondents to reopen the e-portal for petitioner to file a reply within six weeks. The court emphasized that when serving notices electronically, tax authorities should also send physical registered post to ensure proper communication, particularly for vulnerable taxpayers with limited digital access.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
