Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Deduction for political donations was contested on grounds that the recipient party was a tainted conduit for accommodation entries; the assessee bore the onus to substantiate genuineness. The assessing officer produced no evidence of commission, reciprocal payments, or a direct nexus showing benefit to the assessee from the recipient party. On that basis the Tribunal affirmed that the addition could not be sustained and decided against the revenue, noting that CIT(A)/NFAC had previously deleted the addition for lack of proof.
Deduction for political donations was contested on grounds that the recipient party was a tainted conduit for accommodation entries; the assessee bore the onus to substantiate genuineness. The assessing officer produced no evidence of commission, reciprocal payments, or a direct nexus showing benefit to the assessee from the recipient party. On that basis the Tribunal affirmed that the addition could not be sustained and decided against the revenue, noting that CIT(A)/NFAC had previously deleted the addition for lack of proof.
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