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 u/s 10(5B) denied - the claim of exemption u/s 10(5B) cannot be entertained because the appellant has to fulfill all the conditions required by section 10(5B) to qualify as a technician and he has surely failed to qualify for the same on two important conditions- having worked as a technician in the past and having been in employment as a technician with the Indian Company - AT
Claim u/s 10(5B) denied - the claim of exemption u/s 10(5B) cannot be entertained because the appellant has to fulfill all the conditions required by section 10(5B) to qualify as a technician and he has surely failed to qualify for the same on two important conditions- having worked as a technician in the past and having been in employment as a technician with the Indian Company - AT
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