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...
Revised return filed beyond the permissible date - Set off of brought forward business loss and unabsorbed depreciation of amalgamating company - revised return reflecting the consolidated results of the amalgamated entity was filed beyond the permissible time limit u/s 139(5) - This is due to the fact of delayed passing of the order of the High Court approving the scheme of merger - benefit of carry forward of loss allowed - AT
Revised return filed beyond the permissible date - Set off of brought forward business loss and unabsorbed depreciation of amalgamating company - revised return reflecting the consolidated results of the amalgamated entity was filed beyond the permissible time limit u/s 139(5) - This is due to the fact of delayed passing of the order of the High Court approving the scheme of merger - benefit of carry forward of loss allowed - AT
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