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...
Addition made towards “provision for lease equalization charges” while computing the book profit of the assessee for the purpose of determining tax U/s.115JB - the “Book Profit” computed as per the provisions of the Companies Act and in compliance with the Accounting Standards - However, AO and CIT(A) did not record such facts - matter remanded back for verification. - AT
Addition made towards “provision for lease equalization charges” while computing the book profit of the assessee for the purpose of determining tax U/s.115JB - the “Book Profit” computed as per the provisions of the Companies Act and in compliance with the Accounting Standards - However, AO and CIT(A) did not record such facts - matter remanded back for verification. - AT
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