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...
Reassessment u/s 147 - bogus purchases - When the investigation wing has received specific information from another gov. Dept. that assessee has indulged in hawala transaction by availing bogus purchases bills to inflate its purchases, it cannot be said that the AO had no information or that there was no fresh material for reopening of the assessment - reopening sustained
Reassessment u/s 147 - bogus purchases - When the investigation wing has received specific information from another gov. Dept. that assessee has indulged in hawala transaction by availing bogus purchases bills to inflate its purchases, it cannot be said that the AO had no information or that there was no fresh material for reopening of the assessment - reopening sustained
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TaxTMI 
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