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 order passed u/s 153A - valid approval granted u/s 153D or not? - The Tribunal found that the approval granted under Section 153D was generic and lacked specific reasoning for each assessment year. It noted discrepancies in the approval process, including the absence of year-wise reasoning and the mechanical nature of the approval. Ultimately, the Tribunal concluded that the approvals granted in this case did not pass the test of legitimacy and rendered the assessment orders null and void.
Assessment order passed u/s 153A - valid approval granted u/s 153D or not? - The Tribunal found that the approval granted under Section 153D was generic and lacked specific reasoning for each assessment year. It noted discrepancies in the approval process, including the absence of year-wise reasoning and the mechanical nature of the approval. Ultimately, the Tribunal concluded that the approvals granted in this case did not pass the test of legitimacy and rendered the assessment orders null and void.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
