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...
Accrual of interest income on delayed payment of compensation for land acquisition – the interest received is to be assessed on accrual basis year to year and not to be assessed in its entity in the year of receipt - AT
Accrual of interest income on delayed payment of compensation for land acquisition – the interest received is to be assessed on accrual basis year to year and not to be assessed in its entity in the year of receipt - AT
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