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 - Faulty computation of ALP - As per CIT assessment is erroneous as reference to TPO was not made - The said clause 3.3 of the Instruction specifies three situations and we find that none of the situation is applicable in the case of the assessee. - it cannot be said that the assessment is erroneous as reference to TPO was not made. - AT
Revision u/s 263 by CIT - Faulty computation of ALP - As per CIT assessment is erroneous as reference to TPO was not made - The said clause 3.3 of the Instruction specifies three situations and we find that none of the situation is applicable in the case of the assessee. - it cannot be said that the assessment is erroneous as reference to TPO was not made. - AT
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TaxTMI 
TaxTMI 
