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...
Addition on account of income surrendered as per statement u/s 132(4) - though the statement recorded u/s 132(4) has a better evidentiary value but it is also a settled position of law that the addition cannot be sustained merely on the basis of the statement, there has to be some material corroborating the contents of the statement - absence of such material no addition permissible
Addition on account of income surrendered as per statement u/s 132(4) - though the statement recorded u/s 132(4) has a better evidentiary value but it is also a settled position of law that the addition cannot be sustained merely on the basis of the statement, there has to be some material corroborating the contents of the statement - absence of such material no addition permissible
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TaxTMI 
TaxTMI 
