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...
Claim of brought forward of unabsorbed depreciation - change in shareholding - applicability of restriction u/s 79 - Assessee is not carrying forward and setting off any loss but has unabsorbed depreciation, which is guided by the provisions of section 32(2) and not section 79 - AT
Claim of brought forward of unabsorbed depreciation - change in shareholding - applicability of restriction u/s 79 - Assessee is not carrying forward and setting off any loss but has unabsorbed depreciation, which is guided by the provisions of section 32(2) and not section 79 - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
