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 u/s 147 - Issue of Notice u/s 143(2) - mandatory or not – When the assessee has chosen not to file return, no notice under section 143(2) is required to be served - AT
Reassessment u/s 147 - Issue of Notice u/s 143(2) - mandatory or not – When the assessee has chosen not to file return, no notice under section 143(2) is required to be served - AT
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