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...
Rectification u/s 254 - non discussion of case law relied upon - it is not necessary for Court/Tribunal to discuss the case relied in the order as long the larger ratio rendered by the courts is not in conformity with the facts of the present case - assessee failed to make out a case of mistakes apparent on record - no rectification
Rectification u/s 254 - non discussion of case law relied upon - it is not necessary for Court/Tribunal to discuss the case relied in the order as long the larger ratio rendered by the courts is not in conformity with the facts of the present case - assessee failed to make out a case of mistakes apparent on record - no rectification
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TaxTMI 
TaxTMI 
