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...
Unexplained cash deposit in bank account u/s 69A - story created by assessee for withdrawing the amount for settlement of the matrimonial dispute - There is a contradiction in the explanation of the assessee made before AO as well as before Ld. CIT(A). Thus assessee failed to explain the source of cash deposit in her bank account during demonetization period. - AT
Unexplained cash deposit in bank account u/s 69A - story created by assessee for withdrawing the amount for settlement of the matrimonial dispute - There is a contradiction in the explanation of the assessee made before AO as well as before Ld. CIT(A). Thus assessee failed to explain the source of cash deposit in her bank account during demonetization period. - AT
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