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...
Proceedings originally instituted against a taxpayer who died during appeal must be treated as proceedings against the legal representative; absence of formal substitution and failure to notify appellate authorities vitiated continuation. The Tribunal applied the statutory principle that proceedings pending at death are deemed taken against the legal representative and therefore held the appellate authority should have proceeded against the legal representative. Consequence: impugned order set aside and grounds remitted to the appellate authority to decide afresh against the legal representative; the appeal was allowed for statistical purposes.
Proceedings originally instituted against a taxpayer who died during appeal must be treated as proceedings against the legal representative; absence of formal substitution and failure to notify appellate authorities vitiated continuation. The Tribunal applied the statutory principle that proceedings pending at death are deemed taken against the legal representative and therefore held the appellate authority should have proceeded against the legal representative. Consequence: impugned order set aside and grounds remitted to the appellate authority to decide afresh against the legal representative; the appeal was allowed for statistical purposes.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
