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...
AO lacked jurisdiction to complete a set-aside regular assessment by relying on seized material that was not before the appellate authority at the time of set-aside; only material available at the time of set-aside may be applied in completing directions. The appellate authority must issue an enhancement notice and obtain the assessee's response before directing fresh assessment on enhanced grounds. Seized material obtained subsequently can only be pursued through separate search-assessment proceedings and cannot be injected into set-aside proceedings; the AO's use of such material rendered the assessment invalid.
AO lacked jurisdiction to complete a set-aside regular assessment by relying on seized material that was not before the appellate authority at the time of set-aside; only material available at the time of set-aside may be applied in completing directions. The appellate authority must issue an enhancement notice and obtain the assessee's response before directing fresh assessment on enhanced grounds. Seized material obtained subsequently can only be pursued through separate search-assessment proceedings and cannot be injected into set-aside proceedings; the AO's use of such material rendered the assessment invalid.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
