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...
Assessment u/s 153A - Addition made on account of disclosure of undisclosed income made u/s 132(4) - client code modifications for an unusually high number of times - Contention of the revenue that the addition with regard to client code modifications was subsumed in the addition made on account of non-disclosure made u/s 132(4), does not merit acceptance - HC
Assessment u/s 153A - Addition made on account of disclosure of undisclosed income made u/s 132(4) - client code modifications for an unusually high number of times - Contention of the revenue that the addition with regard to client code modifications was subsumed in the addition made on account of non-disclosure made u/s 132(4), does not merit acceptance - HC
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