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...
Rectification petition u/s 154 - CIT(A) was of the view that the assessee could not substantiate existence of the said party - The scheme of section 154 of the Act does not permit correction of such errors, even if there is any error - AT
Rectification petition u/s 154 - CIT(A) was of the view that the assessee could not substantiate existence of the said party - The scheme of section 154 of the Act does not permit correction of such errors, even if there is any error - AT
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