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...
Exemption u/s 11 & 12 denied - the insertion of the proviso to section 12A(2) of the Act has to be construed as retrospective in operation - the benefit of change in law by Finance Act 2014 should be available and for all the years, the benefit of exemption should be available on the date of registration as all the assessments were pending - AT
Exemption u/s 11 & 12 denied - the insertion of the proviso to section 12A(2) of the Act has to be construed as retrospective in operation - the benefit of change in law by Finance Act 2014 should be available and for all the years, the benefit of exemption should be available on the date of registration as all the assessments were pending - AT
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