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...
Validity of assessment against non existent company - AO can proceed with the assessment proceedings, by transposing the amalgamated company as the assessee and issuing fresh notice u/s 142(1) of the Act and complete the assessment proceedings. - AT
Validity of assessment against non existent company - AO can proceed with the assessment proceedings, by transposing the amalgamated company as the assessee and issuing fresh notice u/s 142(1) of the Act and complete the assessment proceedings. - AT
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