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...
Minimum Alternate Tax (MAT) - Adjustment to book profit u/s 115JB - Adjustment of loss to sick industrial company - A.O. on long drawn process of reasoning should not have passed the order under Section 154 of the Act - whatever amount was reduced from the profit of business on account of loss to sick industrial company were in accordance with law. - AT
Minimum Alternate Tax (MAT) - Adjustment to book profit u/s 115JB - Adjustment of loss to sick industrial company - A.O. on long drawn process of reasoning should not have passed the order under Section 154 of the Act - whatever amount was reduced from the profit of business on account of loss to sick industrial company were in accordance with law. - AT
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