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 on account of deposit of cash during the demonetization period - allegation of sham transactions - the AO has acted on mere surmise and conjectures without duly appreciating the undisputed fact that he himself has accepted the books of account as well as the book results. - the impugned addition was not called for especially when the assessee’s books of account have not been rejected and all the income and expenses and the book results have been accepted except the cash deposit without there being any iota of evidence - AT
Addition on account of deposit of cash during the demonetization period - allegation of sham transactions - the AO has acted on mere surmise and conjectures without duly appreciating the undisputed fact that he himself has accepted the books of account as well as the book results. - the impugned addition was not called for especially when the assessee’s books of account have not been rejected and all the income and expenses and the book results have been accepted except the cash deposit without there being any iota of evidence - AT
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TaxTMI 
TaxTMI 
