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...
Explanation of the source of investment - there being no income of the company at the relevant period when unaccounted investment was made, the same has to be assessed in the hands of the assessee - HC
Explanation of the source of investment - there being no income of the company at the relevant period when unaccounted investment was made, the same has to be assessed in the hands of the assessee - HC
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