Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Recovery of duty from the successor of the defaulter - Though assets were sold, sale of assets by itself would not be transfer of business in whole or in part. - appellant is not successors in business or trade of Vaishnavi - AT
Recovery of duty from the successor of the defaulter - Though assets were sold, sale of assets by itself would not be transfer of business in whole or in part. - appellant is not successors in business or trade of Vaishnavi - AT
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