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 - addition u/s 68 - in the present case the investor companies are not paper/shell companies and AO has invoked proper and sufficient enquiries by issuing notices u/s 133(6) which are duly complied with - the source of source of investment has been established by the assessee - Pr.CIT cannot invoke powers to substitute the view taken by the AO merely on the basis of the presumption
Revision u/s 263 - addition u/s 68 - in the present case the investor companies are not paper/shell companies and AO has invoked proper and sufficient enquiries by issuing notices u/s 133(6) which are duly complied with - the source of source of investment has been established by the assessee - Pr.CIT cannot invoke powers to substitute the view taken by the AO merely on the basis of the presumption
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TaxTMI 
TaxTMI 
