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 - interest in bank statement and pass book - absence of the books of accounts maintained - AO in this case has not observed or place on record as regards whether the assessee was mandatorily required to maintain books of accounts or not. - Additions deleted.
Addition u/s. 68 - interest in bank statement and pass book - absence of the books of accounts maintained - AO in this case has not observed or place on record as regards whether the assessee was mandatorily required to maintain books of accounts or not. - Additions deleted.
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