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...
Assessment u/s 147, when the assessment u/s 142(1)(a); 143(3); or 144 has not been done – Without passing the assessment order, there is no occasion to pass the re-assessment order under Section 147 of the Act - HC
Assessment u/s 147, when the assessment u/s 142(1)(a); 143(3); or 144 has not been done – Without passing the assessment order, there is no occasion to pass the re-assessment order under Section 147 of the Act - HC
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