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 - Validity of reason to believe - notice not in the name of assessee but issued in the name of minor daughter - The right course under the law should have been that the assessee's case, should have been reopened and notice u/s. 148, should have been issued in the name of Father and if there is any undisclosed income belonging to the minor, and a different PAN cannot validate the proceedings - AT
Reopening of assessment u/s 147 - Validity of reason to believe - notice not in the name of assessee but issued in the name of minor daughter - The right course under the law should have been that the assessee's case, should have been reopened and notice u/s. 148, should have been issued in the name of Father and if there is any undisclosed income belonging to the minor, and a different PAN cannot validate the proceedings - AT
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TaxTMI 
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