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 - assessee had entered into cash transactions exceeding Rs.10,00,000 in a month, resulting in escapement of income - the reasons recorded make it amply clear that AO has acted mechanically and without application of mind to the facts and material on record. Such lackadaisical approach for reopening of assessment u/s 147 cannot be condoned. - AT
Reopening of assessment u/s 147 - assessee had entered into cash transactions exceeding Rs.10,00,000 in a month, resulting in escapement of income - the reasons recorded make it amply clear that AO has acted mechanically and without application of mind to the facts and material on record. Such lackadaisical approach for reopening of assessment u/s 147 cannot be condoned. - AT
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