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...
Addition u/s 68 - unsecured cash credit - when assessee had sufficiently discharged the ‘onus’ u/s 68 that was cast upon him for proving the authenticity of the loan transactions then in the absence of any ‘material’ placed on record by the A.O to dislodge the said duly substantiated claim of the assessee, no addition is called for
Addition u/s 68 - unsecured cash credit - when assessee had sufficiently discharged the ‘onus’ u/s 68 that was cast upon him for proving the authenticity of the loan transactions then in the absence of any ‘material’ placed on record by the A.O to dislodge the said duly substantiated claim of the assessee, no addition is called for
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