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...
Disallowance based on third party information gathered by Investigation Wing of the Department - AO denied opportunity of cross examination - High Court affirmed the order of the CIT and ITAT deleting the disallowance - on merits disallowance was based solely on third party information, which was not subjected to any further scrutiny - Petitions are dismissed
Disallowance based on third party information gathered by Investigation Wing of the Department - AO denied opportunity of cross examination - High Court affirmed the order of the CIT and ITAT deleting the disallowance - on merits disallowance was based solely on third party information, which was not subjected to any further scrutiny - Petitions are dismissed
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