Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
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Deduction for donation to a political party under section 80GGC cannot be denied on a bare accommodation-entry allegation unless there is evidence that the donation was returned to the assessee or that the assessee derived a direct benefit from a backdoor arrangement. In the absence of material showing refund of the donation, retention of commission by the party, or any direct nexus between the payment and an advantage to the assessee, the allegation by itself is insufficient to disallow the claim. The deduction was therefore allowed.
Deduction for donation to a political party under section 80GGC cannot be denied on a bare accommodation-entry allegation unless there is evidence that the donation was returned to the assessee or that the assessee derived a direct benefit from a backdoor arrangement. In the absence of material showing refund of the donation, retention of commission by the party, or any direct nexus between the payment and an advantage to the assessee, the allegation by itself is insufficient to disallow the claim. The deduction was therefore allowed.
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