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 u/s 41(1) - creditors treated as ceased/waived liability - recalling of appeal - the Assessing Officer issued summons to the alleged trade creditors and recorded their statements, wherein they have denied of any payment due to the assessee - The appeal recalled to the extent of examining the two decisions, is accordingly dismissed. - Additions confirmed - AT
Addition u/s 41(1) - creditors treated as ceased/waived liability - recalling of appeal - the Assessing Officer issued summons to the alleged trade creditors and recorded their statements, wherein they have denied of any payment due to the assessee - The appeal recalled to the extent of examining the two decisions, is accordingly dismissed. - Additions confirmed - AT
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