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...
Provisional attachment - attachment of plots after sale by the assessee - the attachment passed by the Income Tax Authorities would have to be limited to plots owned by SIMS in the lay out and cannot be extended to the plots owned by others, including the petitioners - HC
Provisional attachment - attachment of plots after sale by the assessee - the attachment passed by the Income Tax Authorities would have to be limited to plots owned by SIMS in the lay out and cannot be extended to the plots owned by others, including the petitioners - HC
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