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...
Entitlement to deduction u/s 80QQB - whether the royalty income is not derived by the appellant in the exercise of profession and is therefore not entitled to deduction u/s 80QQB? - Held No - There is also no material on record to say that whether the assessee is having education in the field of cookery either in the college or university or even by experience - AT
Entitlement to deduction u/s 80QQB - whether the royalty income is not derived by the appellant in the exercise of profession and is therefore not entitled to deduction u/s 80QQB? - Held No - There is also no material on record to say that whether the assessee is having education in the field of cookery either in the college or university or even by experience - AT
Note: It is a system-generated summary and is for quick reference only.