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 - The primary task of the AO is to probe whether any income had escaped assessment when the original returns were accepted or merely framed u/s 143(1) - as it so happened in this case. AO cannot be expected to conduct a mini-investigation or assessment during the course of ascertaining whether the re-assessment notice needs to be gone further into.
Reopening of assessment - The primary task of the AO is to probe whether any income had escaped assessment when the original returns were accepted or merely framed u/s 143(1) - as it so happened in this case. AO cannot be expected to conduct a mini-investigation or assessment during the course of ascertaining whether the re-assessment notice needs to be gone further into.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
