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...
Reopening of assessment u/s 147 - addition made on protective basis - the present appeal is being decided only on the basis of the fact that substantive addition has attained finality. In the circumstances, protective addition cannot be sustained. - AT
Reopening of assessment u/s 147 - addition made on protective basis - the present appeal is being decided only on the basis of the fact that substantive addition has attained finality. In the circumstances, protective addition cannot be sustained. - AT
Note: It is a system-generated summary and is for quick reference only.