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 - notice in the name of a non-existing company - company as already been amalgamated - Thus impugned notice was issued in the name of non-existing company in spite of revenue having notice and knowledge of non-existence of such Company. - Notice is not tenable - HC
Reopening of assessment u/s 147 - notice in the name of a non-existing company - company as already been amalgamated - Thus impugned notice was issued in the name of non-existing company in spite of revenue having notice and knowledge of non-existence of such Company. - Notice is not tenable - HC
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