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...
Nature of payment – services in question are services for supply of information which assessee is not using for any technical know how - not in the nature of royalty u/s 9(1)(vi) - AT
Nature of payment – services in question are services for supply of information which assessee is not using for any technical know how - not in the nature of royalty u/s 9(1)(vi) - AT
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