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 - Reason to belief - Addition u/s 69 was made in assessment u/s 143(3) r.w.s 153A - if such income has already been assessed then the AO could not have formed the belief that income chargeable to tax has escaped assessment, The assumption of jurisdiction u/s 147 of the Act on the part of the AO therefore, lacks validity and hence, cannot be sustained.
Reopening of assessment - Reason to belief - Addition u/s 69 was made in assessment u/s 143(3) r.w.s 153A - if such income has already been assessed then the AO could not have formed the belief that income chargeable to tax has escaped assessment, The assumption of jurisdiction u/s 147 of the Act on the part of the AO therefore, lacks validity and hence, cannot be sustained.
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TaxTMI 
TaxTMI 
