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...
Revision u/s 263 - non consideration of provision of law relating to substitution of sales consideration with stamp value u/s 50C for capital gain computation is sufficient to invoke jurisdiction u/s 263 by CIT(A) even if the matter was examined by the AO
Revision u/s 263 - non consideration of provision of law relating to substitution of sales consideration with stamp value u/s 50C for capital gain computation is sufficient to invoke jurisdiction u/s 263 by CIT(A) even if the matter was examined by the AO
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