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 - unexplained cash credit - Onus to prove - it is not the case that the AO was not afforded the opportunities for his comments on the additional documents filed by the assessee - the assessee failed to discharge his onus cast upon him under the provisions of section 68 - Additions confirmed. - AT
Addition u/s 68 - unexplained cash credit - Onus to prove - it is not the case that the AO was not afforded the opportunities for his comments on the additional documents filed by the assessee - the assessee failed to discharge his onus cast upon him under the provisions of section 68 - Additions confirmed. - AT
Note: It is a system-generated summary and is for quick reference only.