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...
Additions based on declaration made during the course of search - Surrender for various group concerns and not specifically for the assessee - Additions cannot be sustained merely on the basis of statement given during the course of search without correlating the addition with the incriminating seized material. - AT
Additions based on declaration made during the course of search - Surrender for various group concerns and not specifically for the assessee - Additions cannot be sustained merely on the basis of statement given during the course of search without correlating the addition with the incriminating seized material. - AT
Note: It is a system-generated summary and is for quick reference only.