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...
Disallowance of capital loss – Revenue was of the view that the transaction is a sham to book an artificial loss – just because the transaction is between the relatives, it cannot be said to be a sham - AT
Disallowance of capital loss – Revenue was of the view that the transaction is a sham to book an artificial loss – just because the transaction is between the relatives, it cannot be said to be a sham - AT
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