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 - we could not made out any evidence of the assessee having explained the issue of 'prior period expenses' before the AO. Therefore, assessment order passed by the AO on the issue of 'prior period expenses' is definitely erroneous and prejudicial to the interest of the Revenue - Revision order sustained - AT
Revision u/s 263 by CIT - we could not made out any evidence of the assessee having explained the issue of 'prior period expenses' before the AO. Therefore, assessment order passed by the AO on the issue of 'prior period expenses' is definitely erroneous and prejudicial to the interest of the Revenue - Revision order sustained - AT
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