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...
The Board delegates concurrent authority to the Commissioner of Income-tax at the Centralized Processing Centre, Bengaluru, to rectify apparent errors in orders (including refund adjustments, prepaid tax credits, reliefs, and interest computation) under section 154 and to issue demand notices under section 156, limited to cases handled via the Assessing Officer-CPC interface; the Commissioner may further authorize Additional/Joint Commissioners and Assessing Officers subordinate to them to exercise these powers for specified territorial areas, persons, income classes or cases; effective from Gazette publication.
The Board delegates concurrent authority to the Commissioner of Income-tax at the Centralized Processing Centre, Bengaluru, to rectify apparent errors in orders (including refund adjustments, prepaid tax credits, reliefs, and interest computation) under section 154 and to issue demand notices under section 156, limited to cases handled via the Assessing Officer-CPC interface; the Commissioner may further authorize Additional/Joint Commissioners and Assessing Officers subordinate to them to exercise these powers for specified territorial areas, persons, income classes or cases; effective from Gazette publication.
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TaxTMI 
TaxTMI 
