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...
Revision u/s 263 by CIT - if the learned PCIT was of the view that the AO failed to make the necessary enquiries which should have been made during the assessment proceedings then it was a duty upon the learned PCIT to specify the relevant enquiries which should have been made but the order of the learned PCIT is silent about such enquiries which should have been made by the AO during the assessment proceedings. - Revision proceedings quashed - AT
Revision u/s 263 by CIT - if the learned PCIT was of the view that the AO failed to make the necessary enquiries which should have been made during the assessment proceedings then it was a duty upon the learned PCIT to specify the relevant enquiries which should have been made but the order of the learned PCIT is silent about such enquiries which should have been made by the AO during the assessment proceedings. - Revision proceedings quashed - AT
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TaxTMI 
TaxTMI 
