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 - CIT himself has given a finding that the re-assessment proceedings have not been correctly carried out and the AO has failed to fulfill his obligation and order is void - when the said order is void and did not stand in law, it cannot be held to be erroneous and prejudicial to the interest of revenue - exercise of jurisdiction by the CIT u/s 263 is not justified
Revision u/s 263 - CIT himself has given a finding that the re-assessment proceedings have not been correctly carried out and the AO has failed to fulfill his obligation and order is void - when the said order is void and did not stand in law, it cannot be held to be erroneous and prejudicial to the interest of revenue - exercise of jurisdiction by the CIT u/s 263 is not justified
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TaxTMI 
TaxTMI 
