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...
Capital asset u/s 2(14) - Claim of exemption of capital gains on sale of land – nature of land – Agricultural or not – land was used for conducting football tournament and they themselves described the land in the conveyance deed as stadium land - not the agriculture land - HC
Capital asset u/s 2(14) - Claim of exemption of capital gains on sale of land – nature of land – Agricultural or not – land was used for conducting football tournament and they themselves described the land in the conveyance deed as stadium land - not the agriculture land - HC
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