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...
Addition on account of alleged difference between the interest income declared by the appellant and the Form No. 26AS of the Department - The information contained in Form No. 26AS cannot be itself the basis for making addition to the income returned. - AT
Addition on account of alleged difference between the interest income declared by the appellant and the Form No. 26AS of the Department - The information contained in Form No. 26AS cannot be itself the basis for making addition to the income returned. - AT
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