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...
The Tribunal reinforced the legal principle that admissions made during a survey have limited evidentiary value unless supported by corroborative material. Additionally, for the deeming provisions of Sections 69 and 69A to apply, there must be tangible material demonstrating unexplained investments or cash, and a direct nexus to the assessee's known sources of income must be absent. - AT
The Tribunal reinforced the legal principle that admissions made during a survey have limited evidentiary value unless supported by corroborative material. Additionally, for the deeming provisions of Sections 69 and 69A to apply, there must be tangible material demonstrating unexplained investments or cash, and a direct nexus to the assessee's known sources of income must be absent. - AT
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TaxTMI 
TaxTMI 
