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 - unexplained cash deposits - AO has taken a possible view that the deposits/credits in the bank account was on account of sale of banana and has applied the profit rate of 8.06% - when there is some inquiry and the ld.CIT does not agree with the extent of inquiry conducted by the AO as sufficient, he cannot invoke the jurisdiction u/s 263
Revision u/s 263 - unexplained cash deposits - AO has taken a possible view that the deposits/credits in the bank account was on account of sale of banana and has applied the profit rate of 8.06% - when there is some inquiry and the ld.CIT does not agree with the extent of inquiry conducted by the AO as sufficient, he cannot invoke the jurisdiction u/s 263
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