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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...
Section 69C was held inapplicable to an ad hoc disallowance of salary and wages recorded in the books, because the "source of such expenditure" stood explained from the regular books and the AO neither alleged out-of-books payments nor an unproved source; at most, the issue concerned allowability under section 37(1) on the ground of alleged excessiveness, so section 69C (and consequential taxation under section 115BBE) could not be invoked, resulting in deletion of the section 69C-based addition. Disallowance of workman and staff welfare expenses was sustained as both Members agreed to confirm it. - ITAT
Section 69C was held inapplicable to an ad hoc disallowance of salary and wages recorded in the books, because the "source of such expenditure" stood explained from the regular books and the AO neither alleged out-of-books payments nor an unproved source; at most, the issue concerned allowability under section 37(1) on the ground of alleged excessiveness, so section 69C (and consequential taxation under section 115BBE) could not be invoked, resulting in deletion of the section 69C-based addition. Disallowance of workman and staff welfare expenses was sustained as both Members agreed to confirm it. - ITAT
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