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 of cash salary u/s 69C - Assessee argued that proposed cash was also found during the course of first search and therefore, cannot be put to use for making assessment consequent to the second search and even otherwise, according to the appellant, the document is dumb as it clearly states that the salary was only proposed and never paid - this expenditure cannot be added as income from undisclosed sources and therefore, no addition can be made. - AT
Addition of cash salary u/s 69C - Assessee argued that proposed cash was also found during the course of first search and therefore, cannot be put to use for making assessment consequent to the second search and even otherwise, according to the appellant, the document is dumb as it clearly states that the salary was only proposed and never paid - this expenditure cannot be added as income from undisclosed sources and therefore, no addition can be made. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
