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 - petitioner contended that after issuance of notice u/s 153A pending demand also abate - there is no statutory provision under the Income Tax Act which provides that in case search was conducted/assessment proceeding u/s 153A has been initiated, then, the tax, which remains unpaid by the assessee for the same period, cannot be recovered from the assessee
Assessment u/s 153A - petitioner contended that after issuance of notice u/s 153A pending demand also abate - there is no statutory provision under the Income Tax Act which provides that in case search was conducted/assessment proceeding u/s 153A has been initiated, then, the tax, which remains unpaid by the assessee for the same period, cannot be recovered from the assessee
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TaxTMI 
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