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...
No disallowance u/s 40(a)(i) can be made on the payment of interest paid to the head office / overseas branches as the same is not taxable, being payment to self on the ground of principles of mutuality and no TDS was required to be deducted - AT
No disallowance u/s 40(a)(i) can be made on the payment of interest paid to the head office / overseas branches as the same is not taxable, being payment to self on the ground of principles of mutuality and no TDS was required to be deducted - AT
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