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...
Validity of assessment - period of limitation - Explanation 1 sub-clause (iv) of section 153 provides an extension from the above two years where the AO makes a reference to the Valuation Officer u/s 142A(1) and does not talk about the extension of time if the reference is made u/s 55A or u/s 50C
Validity of assessment - period of limitation - Explanation 1 sub-clause (iv) of section 153 provides an extension from the above two years where the AO makes a reference to the Valuation Officer u/s 142A(1) and does not talk about the extension of time if the reference is made u/s 55A or u/s 50C
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