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...
Validity of order u/s 263 - Failure of the AO of examine the income - In the assessment order, there is no discussion about the above referred two incomes nor the assessee had filed any details before the PCIT. Even, before us in the present appeal, no paper-book has been filed and the assessee has not appeared on any of the given dates which shows that the assessee has no material evidence to rebut the findings of the PCIT. - AT
Validity of order u/s 263 - Failure of the AO of examine the income - In the assessment order, there is no discussion about the above referred two incomes nor the assessee had filed any details before the PCIT. Even, before us in the present appeal, no paper-book has been filed and the assessee has not appeared on any of the given dates which shows that the assessee has no material evidence to rebut the findings of the PCIT. - AT
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