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...
Admissibility of appeal requires existence of an original return; where an original return under the normal return provision was filed and processed, absence of a return in response to a notice does not permit dismissal under the provision applied by the first appellate authority, so the dismissal was set aside. Advance tax is payable only on estimated and admitted income; requiring payment in respect of disputed or ex parte additions as a precondition to admit an appeal is impermissible. Matter is remitted for fresh assessment after affording the assessee an opportunity to be heard and considering submissions and evidence.
Admissibility of appeal requires existence of an original return; where an original return under the normal return provision was filed and processed, absence of a return in response to a notice does not permit dismissal under the provision applied by the first appellate authority, so the dismissal was set aside. Advance tax is payable only on estimated and admitted income; requiring payment in respect of disputed or ex parte additions as a precondition to admit an appeal is impermissible. Matter is remitted for fresh assessment after affording the assessee an opportunity to be heard and considering submissions and evidence.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
