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...
Assessment of income in the hands of the assessee - fraudulent filing of returns of income by the Chartered Accountant - The finding by the Board of Discipline of ICAI is to the effect that the said CA, with the connivance of the partners of the assessee, prepared fake documents to support the ITR which was uploaded without the knowledge of the assessee. It prima facie creates any doubt as to whether there is any income in the hands of the assessee for this year or not? - Since the criminal case is pending against the alleged perpetrators of the fraud, AO directed to take a view in view of the outcome of the criminal case - AT
Assessment of income in the hands of the assessee - fraudulent filing of returns of income by the Chartered Accountant - The finding by the Board of Discipline of ICAI is to the effect that the said CA, with the connivance of the partners of the assessee, prepared fake documents to support the ITR which was uploaded without the knowledge of the assessee. It prima facie creates any doubt as to whether there is any income in the hands of the assessee for this year or not? - Since the criminal case is pending against the alleged perpetrators of the fraud, AO directed to take a view in view of the outcome of the criminal case - AT
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TaxTMI 
TaxTMI 
