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...
Roads, flyovers, bridges etc. constructed and owned by the assessee and utilized in its business of providing infrastructure would constitute plant and would be entitled to depreciation. - AT
Roads, flyovers, bridges etc. constructed and owned by the assessee and utilized in its business of providing infrastructure would constitute plant and would be entitled to depreciation. - AT
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