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...
Extended period of limitation - where there are decisions in favour of the assessee during the relevant period or there are contrary decisions or the matters are referred subsequently to the Larger Bench, no allegation of suppression can be attributed to the assessee - AT
Extended period of limitation - where there are decisions in favour of the assessee during the relevant period or there are contrary decisions or the matters are referred subsequently to the Larger Bench, no allegation of suppression can be attributed to the assessee - AT
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