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 proceedings initiated u/s 132A - search and seizure - non-disclosing the “reason to believe” or "reason to suspect” - in view of amendment in Section 132A of the Income Tax Act, 1961 by the Finance Act, 2017 “reason to believe” or “reason to suspect” was not to be disclosed to any person or authority or Appellate Tribunal.
Validity of proceedings initiated u/s 132A - search and seizure - non-disclosing the “reason to believe” or "reason to suspect” - in view of amendment in Section 132A of the Income Tax Act, 1961 by the Finance Act, 2017 “reason to believe” or “reason to suspect” was not to be disclosed to any person or authority or Appellate Tribunal.
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