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 - migration to new PAN from old PAN - undisclosed time deposits - It was the duty of the Respondent No. 1 to have examined and verified the contentions of the Petitioner in respect of cancellation of the old PAN and the returns filed under the new PAN before the issuance of the impugned Order and the impugned notice. - In the absence of any clear answer to the query and any clear stand of the department, the notice issued u/s 148 and order u/s 148A quashed - HC
Reopening of assessment - migration to new PAN from old PAN - undisclosed time deposits - It was the duty of the Respondent No. 1 to have examined and verified the contentions of the Petitioner in respect of cancellation of the old PAN and the returns filed under the new PAN before the issuance of the impugned Order and the impugned notice. - In the absence of any clear answer to the query and any clear stand of the department, the notice issued u/s 148 and order u/s 148A quashed - HC
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TaxTMI 
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