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 with respect to interest on FD with banks on account of difference of amount reflected in form 26AS and amount disclosed in the return - Merely because the extra amount is reflected in form 26AS, the assessee cannot be asked to explain the difference. - AT
Addition with respect to interest on FD with banks on account of difference of amount reflected in form 26AS and amount disclosed in the return - Merely because the extra amount is reflected in form 26AS, the assessee cannot be asked to explain the difference. - AT
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