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...
Denial of SSI Exemption - Use of third person brand name - there was scope for doubt in the mind of assessee regarding availability of SSI exemption and hence the longer limitation period of 5 years from the relevant date would not be available to the revenue - AT
Denial of SSI Exemption - Use of third person brand name - there was scope for doubt in the mind of assessee regarding availability of SSI exemption and hence the longer limitation period of 5 years from the relevant date would not be available to the revenue - AT
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