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...
Assessbility of amount received for surrender of tenancy right – Once Section 45 cannot be applied, it is not open to the Department to impose tax on such capital receipt by the assessee under any other section..... - HC
Assessbility of amount received for surrender of tenancy right – Once Section 45 cannot be applied, it is not open to the Department to impose tax on such capital receipt by the assessee under any other section..... - HC
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