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...
Expenditure has clearly being incurred by the assessee on capital account for the purpose of share capital- the expenditure cannot be allowed as a revenue expenditure u/s 37(1) as it is a capital expenditure - claim u/s 35DD also disallowed - AT
Expenditure has clearly being incurred by the assessee on capital account for the purpose of share capital- the expenditure cannot be allowed as a revenue expenditure u/s 37(1) as it is a capital expenditure - claim u/s 35DD also disallowed - AT
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