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 - excess weighted deduction under section 35(2AB) - JAO has grossly erred in alleging in the reasons recorded for reopening that petitioner had claimed deduction of disallowed amount by DSIR and that there has been failure to disclose fully and truly all the material facts. - While disposing petitioner’s objection JAO has conveniently chosen not to deal with the submissions of petitioner on merits. - Notice issued u/s 148 quashed - HC
Reopening of assessment u/s 147 - excess weighted deduction under section 35(2AB) - JAO has grossly erred in alleging in the reasons recorded for reopening that petitioner had claimed deduction of disallowed amount by DSIR and that there has been failure to disclose fully and truly all the material facts. - While disposing petitioner’s objection JAO has conveniently chosen not to deal with the submissions of petitioner on merits. - Notice issued u/s 148 quashed - HC
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