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...
Income from other sources - Addition u/s 40A(3) - cash payment exceeding prescribed threshold - mere omission of reference to section 58 by the AO would not render the addition so made by the Assessing Officer untenable in law
Income from other sources - Addition u/s 40A(3) - cash payment exceeding prescribed threshold - mere omission of reference to section 58 by the AO would not render the addition so made by the Assessing Officer untenable in law
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