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 - Validity of Direction of CIT(A) u/s 150 - as per provisions of section 149(1)(b), notice u/s 148 could have issued by the end of assessment year 2018-19 which had already elapsed when the direction was issued - since direction of CIT(Appeals) is not in accordance with law reopening was also not valid
Reopening of assessment u/s 147 - Validity of Direction of CIT(A) u/s 150 - as per provisions of section 149(1)(b), notice u/s 148 could have issued by the end of assessment year 2018-19 which had already elapsed when the direction was issued - since direction of CIT(Appeals) is not in accordance with law reopening was also not valid
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TaxTMI 
TaxTMI 
