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...
Applicability of section 68 or u/s 41(1) – the amounts in question were outstanding for the last three years - there is no infirmity in the stand taken by the creditors that they did not have any transaction with the assessee during the year - no addition - AT
Applicability of section 68 or u/s 41(1) – the amounts in question were outstanding for the last three years - there is no infirmity in the stand taken by the creditors that they did not have any transaction with the assessee during the year - no addition - AT
Note: It is a system-generated summary and is for quick reference only.