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...
Provision for payment made on behalf of subsidiary company claimed as expense - Even if the version of the CIT(A) taken as correct, then also, the loss being crystallized on 3.3.1997, the same was in the AY 1997-98 and not during the assessment year under consideration i.e. AY 1998-99 - AT
Provision for payment made on behalf of subsidiary company claimed as expense - Even if the version of the CIT(A) taken as correct, then also, the loss being crystallized on 3.3.1997, the same was in the AY 1997-98 and not during the assessment year under consideration i.e. AY 1998-99 - AT
Note: It is a system-generated summary and is for quick reference only.