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 - explanation 2 to section 153 - It is nowhere held by the Tribunal that the income of the assessee is relatable to any other assessment year. - explanation not application - assessment is barred by limitation - AT
Reopening of assessment - explanation 2 to section 153 - It is nowhere held by the Tribunal that the income of the assessee is relatable to any other assessment year. - explanation not application - assessment is barred by limitation - AT
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