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...
Deduction of consultancy fees - film production - payment of consultancy fees allowable as deduction even though the execution of the contract work for film production was not commenced during the year under consideration - AT
Deduction of consultancy fees - film production - payment of consultancy fees allowable as deduction even though the execution of the contract work for film production was not commenced during the year under consideration - AT
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