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...
Addition on account of service tax payable u/s 43B - since the assessee did not debit the amount to the P&L A/c as an expenditure nor claim any deduction in respect of the amount, no addition - AT
Addition on account of service tax payable u/s 43B - since the assessee did not debit the amount to the P&L A/c as an expenditure nor claim any deduction in respect of the amount, no addition - AT
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