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...
Exemption claimed u/s 10B of the Act – If the assessee is not entitled to deduction under one section, his claim for deduction under another section of the Act should be considered - AT
Exemption claimed u/s 10B of the Act – If the assessee is not entitled to deduction under one section, his claim for deduction under another section of the Act should be considered - AT
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