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 - AO actually carried out an enquiry after the reopening of the proceedings and that once there was an application of mind, on the part of the AO, it was not open to the Commissioner to invoke the jurisdiction u/s 263 - CIT by invoking Section 263 only attempted to re-appreciate the facts which is not permissible
Revision u/s 263 - AO actually carried out an enquiry after the reopening of the proceedings and that once there was an application of mind, on the part of the AO, it was not open to the Commissioner to invoke the jurisdiction u/s 263 - CIT by invoking Section 263 only attempted to re-appreciate the facts which is not permissible
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