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 69A - amount in question was seized by the Director of Enforcement, FEMA - the assessee has duly explained the source of complete cash found during the search - the investigation has also been closed in the case of the assessee by FEMA - Additions deleted - AT
Addition u/s 69A - amount in question was seized by the Director of Enforcement, FEMA - the assessee has duly explained the source of complete cash found during the search - the investigation has also been closed in the case of the assessee by FEMA - Additions deleted - AT
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