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...
Reopening of assessment u/s. 147 - revenue could not prove that there was proper issue and service of notice u/s. 148 on the assessee within the time prescribed under the Act - reopening u/s. 147 is bad in law and assessment framed u/s. 143(3) r.w.s 147 is liable to be quashed.
Reopening of assessment u/s. 147 - revenue could not prove that there was proper issue and service of notice u/s. 148 on the assessee within the time prescribed under the Act - reopening u/s. 147 is bad in law and assessment framed u/s. 143(3) r.w.s 147 is liable to be quashed.
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TaxTMI 
TaxTMI 
