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...
Book profit u/s 115JB - MAT - the profit on sale of assets credited to the profit & loss account cannot be excluded while computing the Book Profit under section 115JB even though the capital gains arising from the sale of that asset is not subject to tax under the normal provisions of the Income-tax Act by virtue of the provisions of section 54EC... - AT
Book profit u/s 115JB - MAT - the profit on sale of assets credited to the profit & loss account cannot be excluded while computing the Book Profit under section 115JB even though the capital gains arising from the sale of that asset is not subject to tax under the normal provisions of the Income-tax Act by virtue of the provisions of section 54EC... - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
