Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
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Bogus political donation claims under section 80GGC require the assessee to prove that the donation satisfies the statutory conditions for deduction; mere bank transfer, donation receipt, or the political party's registration is not enough. Where search material, statements, bank trail analysis and surrounding circumstances show the party acted as a conduit in an accommodation entry arrangement, authorities may apply human probabilities and the preponderance of probabilities to find the transaction -genuine, without direct proof of cash return being indispensable. Once such a cogent chain is established, the burden shifts to the assessee to rebut it with credible material. The deduction was disallowed and the appeal was dismissed.
Bogus political donation claims under section 80GGC require the assessee to prove that the donation satisfies the statutory conditions for deduction; mere bank transfer, donation receipt, or the political party's registration is not enough. Where search material, statements, bank trail analysis and surrounding circumstances show the party acted as a conduit in an accommodation entry arrangement, authorities may apply human probabilities and the preponderance of probabilities to find the transaction -genuine, without direct proof of cash return being indispensable. Once such a cogent chain is established, the burden shifts to the assessee to rebut it with credible material. The deduction was disallowed and the appeal was dismissed.
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