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 - reason recorded by the AO or the issuance of notice u/s 148 does not give any indication of obtaining sanction from the ACIT/JCIT though in terms of the provision of section 151 it is the pre-condition for initiating proceeding u/s 148 - Non-compliance is a defect which is admittedly not curable - entire proceeding void in law and liable to be set aside
Reopening of assessment u/s 147 - reason recorded by the AO or the issuance of notice u/s 148 does not give any indication of obtaining sanction from the ACIT/JCIT though in terms of the provision of section 151 it is the pre-condition for initiating proceeding u/s 148 - Non-compliance is a defect which is admittedly not curable - entire proceeding void in law and liable to be set aside
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TaxTMI 
TaxTMI 
