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 - difference between the amount invested by the petitioner/assessee in Company and the amount shown under the heading 'loans and advances' by the company in its books - - In the order rejecting objections there is no discussion about the explanation given by the petitioner/assessee with regard to the charge levelled against it. - Notice issued u/s 148 quashed - HC
Reopening of assessment u/s 147 - difference between the amount invested by the petitioner/assessee in Company and the amount shown under the heading 'loans and advances' by the company in its books - - In the order rejecting objections there is no discussion about the explanation given by the petitioner/assessee with regard to the charge levelled against it. - Notice issued u/s 148 quashed - HC
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