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...
Addition made by CIT(A) on a new source - CIT(A) power to make an enhancement /addition upon an issue which does not arise from the order of assessment - There is no force in the contention of Ld. DR that in any case the tax authorities were examining the source of investment in property, be that by way of investment or repayment of loans and that there was no change in the source of addition. - AT
Addition made by CIT(A) on a new source - CIT(A) power to make an enhancement /addition upon an issue which does not arise from the order of assessment - There is no force in the contention of Ld. DR that in any case the tax authorities were examining the source of investment in property, be that by way of investment or repayment of loans and that there was no change in the source of addition. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
