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 161(1A) - the MF being itself a Trust, could it possibly be a beneficiary of a Trust - The income is taxable in the hands of assessee and not in the hands of beneficiary - AT
Applicability of section 161(1A) - the MF being itself a Trust, could it possibly be a beneficiary of a Trust - The income is taxable in the hands of assessee and not in the hands of beneficiary - AT
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