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...
Time limit for Completion of assessment u/s 153 – scrutiny assessment u/s 143(3) - it is a question of fact based on appreciation of evidence produced before the appellate authorities - decided against revenue - HC
Time limit for Completion of assessment u/s 153 – scrutiny assessment u/s 143(3) - it is a question of fact based on appreciation of evidence produced before the appellate authorities - decided against revenue - HC
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