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...
ITAT is a creation of the IT Act and not a constitutional authority. - It has to interpret the provisions of the - It cannot adjudicate upon constitutional validity or otherwise of any provision of the Income-tax Act. - AT
ITAT is a creation of the IT Act and not a constitutional authority. - It has to interpret the provisions of the - It cannot adjudicate upon constitutional validity or otherwise of any provision of the Income-tax Act. - AT
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