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 154 - notice u/s 153A - reopening u/s 153A in case of assessee covered u/s 245-I is not provided in the Act - nothing debatable in coming to conclusion that AO’s action in reopening u/s 153A is illegal and not in accordance with law - once when the issue has been decided by the settlement commission, it is not open to the AO to reopen the assessment and consider the issue again
Rectification u/s 154 - notice u/s 153A - reopening u/s 153A in case of assessee covered u/s 245-I is not provided in the Act - nothing debatable in coming to conclusion that AO’s action in reopening u/s 153A is illegal and not in accordance with law - once when the issue has been decided by the settlement commission, it is not open to the AO to reopen the assessment and consider the issue again
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TaxTMI 
TaxTMI 
