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...
Section 40(a)(ia) cannot be seen as intended to be a penal provision to punish the lapses of non-deduction of TDS particularly when the recipients have taken into account income embedded in these payments, paid due taxes thereon and filed ITR in accordance with the law. - AT
Section 40(a)(ia) cannot be seen as intended to be a penal provision to punish the lapses of non-deduction of TDS particularly when the recipients have taken into account income embedded in these payments, paid due taxes thereon and filed ITR in accordance with the law. - AT
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