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...
Excess payment of interest to the sister concern - there was no provision in the Act to tax income which has not accrued and further it was not a case of Section 40A(2)(b). - AT
Excess payment of interest to the sister concern - there was no provision in the Act to tax income which has not accrued and further it was not a case of Section 40A(2)(b). - AT
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