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 - unsecured loan - AO after having received relevant documents including confirmation has not taken pains to verify the veracity of loan transactions and the creditworthiness of the parties. AO after issuing notices u/s. 133(6), left the enquiry in between despite only 2 reply received out of 23 - it is case of lack of enquiry and not inadequate enquiry - revision sustained
Revision u/s 263 - unsecured loan - AO after having received relevant documents including confirmation has not taken pains to verify the veracity of loan transactions and the creditworthiness of the parties. AO after issuing notices u/s. 133(6), left the enquiry in between despite only 2 reply received out of 23 - it is case of lack of enquiry and not inadequate enquiry - revision sustained
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