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 - order passed u/s 143(3) r.w.s. 147 wherein the assessment were re-opened on specific reasons recorded for re-opening and addition made - CIT is precluded from exercise of jurisdiction u/s 263 on a ground which is not covered by the reasons during the reopening of the assessment since the time for completing the assessment u/s 143(3) had expired
Revision u/s 263 - order passed u/s 143(3) r.w.s. 147 wherein the assessment were re-opened on specific reasons recorded for re-opening and addition made - CIT is precluded from exercise of jurisdiction u/s 263 on a ground which is not covered by the reasons during the reopening of the assessment since the time for completing the assessment u/s 143(3) had expired
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
