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...
Assessment u/s 153A - no incriminating material recovered against the Assessee during the search - addition based on statement alleging Assessee had issued cheques against bogus bills for which cash had been later paid had been recorded behind the Assessee’s back and the person making the statement was not subjected to cross-examination - CIT(A) & ITAT rightly deleted addition - no substantial question of law arises
Assessment u/s 153A - no incriminating material recovered against the Assessee during the search - addition based on statement alleging Assessee had issued cheques against bogus bills for which cash had been later paid had been recorded behind the Assessee’s back and the person making the statement was not subjected to cross-examination - CIT(A) & ITAT rightly deleted addition - no substantial question of law arises
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TaxTMI 
TaxTMI 
