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...
Carried forward of loss determined under section 74 read with section 80 - long-term capital loss - As the assessee filed its original return declaring the positive income and hence, subsequent revised return is valid return also and therefore the assessee is entitled to carry forward of 'long-term capital loss' .... - AT
Carried forward of loss determined under section 74 read with section 80 - long-term capital loss - As the assessee filed its original return declaring the positive income and hence, subsequent revised return is valid return also and therefore the assessee is entitled to carry forward of 'long-term capital loss' .... - AT
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