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...
Disallowance u/s 40(a)(ia) – TDS on commission paid to directors - Merely because the directors have shown the said commission income in their hands as “income from other sources”, it cannot be a ground to exclude the commission paid to the directors from the ambit of salary - AT
Disallowance u/s 40(a)(ia) – TDS on commission paid to directors - Merely because the directors have shown the said commission income in their hands as “income from other sources”, it cannot be a ground to exclude the commission paid to the directors from the ambit of salary - AT
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