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...
Deduction u/s.80GGA/35(1) denied - filing of an application u/s 154 for rectification of mistake to make alternate claim u/s 35(1)(i)/(ii) as an alternate claim - the issue cannot be rectified under the provisions of Section 154 as it is not a mistake apparent from record - AT
Deduction u/s.80GGA/35(1) denied - filing of an application u/s 154 for rectification of mistake to make alternate claim u/s 35(1)(i)/(ii) as an alternate claim - the issue cannot be rectified under the provisions of Section 154 as it is not a mistake apparent from record - AT
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