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...
Unexplained bank deposit u/s 68 - bank passbook - After the introduction of the definition of the books or books of account u/s 2 (12A), the passbook can also be considered as books or books of account - Section 68 does not make any distinction about who maintains the books of account, the only requirement is that the books should be of an assessee - addition sustained
Unexplained bank deposit u/s 68 - bank passbook - After the introduction of the definition of the books or books of account u/s 2 (12A), the passbook can also be considered as books or books of account - Section 68 does not make any distinction about who maintains the books of account, the only requirement is that the books should be of an assessee - addition sustained
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
