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 - Taxability of capital gains in the capacity of a Legal Representative of deceased assessee [mother] - one of the co-owners is solely picked out - it would be travesty of justice if one of the co-owners is solely picked out and an enhanced income for the same property is attributed in his hands. - AT
Reopening of assessment u/s 147 - Taxability of capital gains in the capacity of a Legal Representative of deceased assessee [mother] - one of the co-owners is solely picked out - it would be travesty of justice if one of the co-owners is solely picked out and an enhanced income for the same property is attributed in his hands. - AT
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