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...
Reassessment - On the basis of the details of Civil Suit, the AO reopened the assessment proceedings - AO failed to bring any discussion on record as to how he had reason to believe before issuing notice u/s.148 - Notice quashed - AT
Reassessment - On the basis of the details of Civil Suit, the AO reopened the assessment proceedings - AO failed to bring any discussion on record as to how he had reason to believe before issuing notice u/s.148 - Notice quashed - AT
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