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...
Assessment u/s 153C - acceptance of diaries/loose sheets by the respondent - no opportunity was provided to the petitioner as required u/s 127 of the Act inter alia the petitioner being “searched person” and not “Other person” as required u/s 153C - a sheet of paper containing typed entries and in loose form, not shown to form part of the books of accounts regularly maintained by the assessee or his business entities, do not constitute material evidence. - HC
Assessment u/s 153C - acceptance of diaries/loose sheets by the respondent - no opportunity was provided to the petitioner as required u/s 127 of the Act inter alia the petitioner being “searched person” and not “Other person” as required u/s 153C - a sheet of paper containing typed entries and in loose form, not shown to form part of the books of accounts regularly maintained by the assessee or his business entities, do not constitute material evidence. - HC
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TaxTMI 
TaxTMI 
