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...
Owner of Cash found and seized in course of search - Undisclosed income - presumption u/s 292C - if money is found in possession of any person in course of search u/s 132, it may in any proceeding under the Act be presumed that such money belongs to such person - since the money/seized cash was found in possession of Deo Lal Sah,father in law, it could not have been presumed to belong to the appellant
Owner of Cash found and seized in course of search - Undisclosed income - presumption u/s 292C - if money is found in possession of any person in course of search u/s 132, it may in any proceeding under the Act be presumed that such money belongs to such person - since the money/seized cash was found in possession of Deo Lal Sah,father in law, it could not have been presumed to belong to the appellant
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TaxTMI 
TaxTMI 
