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...
Revision u/s 263 - non consideration of the provisions of Section 40(a)(i-a) in respect of land development expenses - the CIT had proceeded to remand the matter back to the AO while the appeal of the assessee was pending u/s 250 and the power of exercise u/s 263 was barred by Clause (c) to Explanation 1 of Section 263 - no interference in the order of the ITAT called far
Revision u/s 263 - non consideration of the provisions of Section 40(a)(i-a) in respect of land development expenses - the CIT had proceeded to remand the matter back to the AO while the appeal of the assessee was pending u/s 250 and the power of exercise u/s 263 was barred by Clause (c) to Explanation 1 of Section 263 - no interference in the order of the ITAT called far
Note: It is a system-generated summary and is for quick reference only.