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...
Revision u/s 263 - revenue failed to bring on record that the order passed by the AO was erroneous and prejudicial to the interest of the Revenue - This is a case of inadequate enquiry on the part of the AO and not a case of lack of enquiry - Revision order quashed - AT
Revision u/s 263 - revenue failed to bring on record that the order passed by the AO was erroneous and prejudicial to the interest of the Revenue - This is a case of inadequate enquiry on the part of the AO and not a case of lack of enquiry - Revision order quashed - AT
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