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...
Claim of deduction u/s 80IB of the Income Tax Act – Small scale industry - whether being “located in an industrially backward State“ of Pondicherry, there is no need to fulfil the requirements of SSI - Held yes - AT
Claim of deduction u/s 80IB of the Income Tax Act – Small scale industry - whether being “located in an industrially backward State“ of Pondicherry, there is no need to fulfil the requirements of SSI - Held yes - AT
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