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...
Reopening of assessment u/s 147 - AO found depreciation to be excessive on the basis of tax audit report, the eligible depreciation certified by the tax auditor differed from the amount that was actually allowed in the assessment order - reassessment upheld - AT
Reopening of assessment u/s 147 - AO found depreciation to be excessive on the basis of tax audit report, the eligible depreciation certified by the tax auditor differed from the amount that was actually allowed in the assessment order - reassessment upheld - AT
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