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 u/s 10A or 10B - alternative claim - The intention under Section 10A being clear and that there is no specific prohibition or even by inference to an industrial unit formed by transfer of entire business - Revenue's plea that by transfer of machinery, the assessee would be disentitled to the relief under Section 10A rejected - HC
Deduction u/s 10A or 10B - alternative claim - The intention under Section 10A being clear and that there is no specific prohibition or even by inference to an industrial unit formed by transfer of entire business - Revenue's plea that by transfer of machinery, the assessee would be disentitled to the relief under Section 10A rejected - HC
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