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...
When no fresh investment has been made by the assessee during the year under assessment nor it has incurred any expenditure the question of invoking provisions contained u/s 14A read with Rule 8D does not arise. - AT
When no fresh investment has been made by the assessee during the year under assessment nor it has incurred any expenditure the question of invoking provisions contained u/s 14A read with Rule 8D does not arise. - AT
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