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 - fictitious F&O loss by manipulative client code modification - return was originally processed u/s 143(1) and notice u/s 148 was issued within four years - in DIT (Inv.) report the assessee was listed as one of beneficiaries - AO itself conducted enquiries prior to issuance of notice u/s 148 by issuing notice u/s 133(6) to Broker - AO also applied independent mind before reopening u/s 147
Reassessment u/s 147 - fictitious F&O loss by manipulative client code modification - return was originally processed u/s 143(1) and notice u/s 148 was issued within four years - in DIT (Inv.) report the assessee was listed as one of beneficiaries - AO itself conducted enquiries prior to issuance of notice u/s 148 by issuing notice u/s 133(6) to Broker - AO also applied independent mind before reopening u/s 147
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
