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...
Liability to pay capital gains - taxable in the assessment of income for the assessment year when the agreement was entered into and possession was given - actual receipt of consideration is not material - HC
Liability to pay capital gains - taxable in the assessment of income for the assessment year when the agreement was entered into and possession was given - actual receipt of consideration is not material - HC
Note: It is a system-generated summary and is for quick reference only.