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...
Addition u/s 68 - source of cash found deposited in the bank account of the - unexplained cash credit - Genuineness of retention of money /cash after sale of agricultural land for 8 months in the hands of father - the basis given by the CIT(A) for rejecting the explanation of the assessee vis-a-vis the source of cash deposited, does not stand the test of reasoning
Addition u/s 68 - source of cash found deposited in the bank account of the - unexplained cash credit - Genuineness of retention of money /cash after sale of agricultural land for 8 months in the hands of father - the basis given by the CIT(A) for rejecting the explanation of the assessee vis-a-vis the source of cash deposited, does not stand the test of reasoning
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