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...
Payment is on account of compensation not to M/s. Khaitan & Co. but to M/s. Services & Supplies India and this is not a legal fee necessitating deduction of tax at source as prescribed u/s. 194J of the Act. Once the provisions of section 194J of the Act are not attracted, the disallowance cannot be made u/s 40(a)(ia) - AT
Payment is on account of compensation not to M/s. Khaitan & Co. but to M/s. Services & Supplies India and this is not a legal fee necessitating deduction of tax at source as prescribed u/s. 194J of the Act. Once the provisions of section 194J of the Act are not attracted, the disallowance cannot be made u/s 40(a)(ia) - AT
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TaxTMI 
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