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...
Office memorandum clarifies the procedure when a taxpayer's MAP application under Rule 44G is successfully resolved while an income tax appeal is pending before the Commissioner of Income Tax (Appeals). Following mutual agreement, the taxpayer must accept or reject the resolution and provide proof of appeal withdrawal. Since no explicit process existed for withdrawal at the CIT(A) stage, the memorandum directs CIT(A) offices to issue an intimation confirming acceptance of withdrawal of the appeal or specific grounds covered by the MAP resolution. This intimation will constitute valid proof of withdrawal for purposes of Rule 44G(8).
Office memorandum clarifies the procedure when a taxpayer's MAP application under Rule 44G is successfully resolved while an income tax appeal is pending before the Commissioner of Income Tax (Appeals). Following mutual agreement, the taxpayer must accept or reject the resolution and provide proof of appeal withdrawal. Since no explicit process existed for withdrawal at the CIT(A) stage, the memorandum directs CIT(A) offices to issue an intimation confirming acceptance of withdrawal of the appeal or specific grounds covered by the MAP resolution. This intimation will constitute valid proof of withdrawal for purposes of Rule 44G(8).
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