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...
Application of principle of mutuality – Transactions with non-members Reimbursement of cost to income – Application of section 44C - CIT(A) was more than justified in estimating the income at 5% of the gross receipts from non-members - AT
Application of principle of mutuality – Transactions with non-members Reimbursement of cost to income – Application of section 44C - CIT(A) was more than justified in estimating the income at 5% of the gross receipts from non-members - AT
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