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...
Allowance of expenditure – AO ignored the very fact that there was a temporary lull in the business of the assessee and it was not a cessation of business of activity - expenditure allowed - AT
Allowance of expenditure – AO ignored the very fact that there was a temporary lull in the business of the assessee and it was not a cessation of business of activity - expenditure allowed - AT
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