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 u/s 148 - deemed dividend u/s 2(22)(e) - Already taxed in hand of recipient concern - re-assessment proceedings cannot be initiated in the hands of assessee being the major shareholder as reason to believe to escaped of income is missing
Reopening of assessment u/s 148 - deemed dividend u/s 2(22)(e) - Already taxed in hand of recipient concern - re-assessment proceedings cannot be initiated in the hands of assessee being the major shareholder as reason to believe to escaped of income is missing
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