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...
Validity of reopening u/s.147 - addition u/s.69A on account of gifts - reasons recorded were sufficient to clothe the Assessing Officer to acquire the jurisdiction, to reopen the assessment - in the case of the gift mere identity and payment through account payee cheque does not establishes the genuineness of the gift - AT
Validity of reopening u/s.147 - addition u/s.69A on account of gifts - reasons recorded were sufficient to clothe the Assessing Officer to acquire the jurisdiction, to reopen the assessment - in the case of the gift mere identity and payment through account payee cheque does not establishes the genuineness of the gift - AT
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TaxTMI 
TaxTMI 
