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 of assessment - change of opinion - AO was explained during the course of original assessment vide letter dated 11.12.2012 to show that such loss is not speculative in nature. - similar claim of the assessee was duly accepted in proceedings u/s 143(3) for other assessment year - DR could not show us any tangible material - CIT(A) rightly quashed the notice.
Validity of reopening of assessment - change of opinion - AO was explained during the course of original assessment vide letter dated 11.12.2012 to show that such loss is not speculative in nature. - similar claim of the assessee was duly accepted in proceedings u/s 143(3) for other assessment year - DR could not show us any tangible material - CIT(A) rightly quashed the notice.
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TaxTMI 
TaxTMI 
