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 - issue of fresh share in lieu of investment in shares - once, the AO has found that a transaction is not in terms of any money after the detailed inquiry and getting the entire records from these 15 companies, then how the CIT had reached to a conclusion that the AO has failed to investigate the genuineness and creditworthiness of source - there was no lack of enquiry or non-application of mind by the AO
Revision u/s 263 - issue of fresh share in lieu of investment in shares - once, the AO has found that a transaction is not in terms of any money after the detailed inquiry and getting the entire records from these 15 companies, then how the CIT had reached to a conclusion that the AO has failed to investigate the genuineness and creditworthiness of source - there was no lack of enquiry or non-application of mind by the AO
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