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...
Claim of deduction u/s 54F - one cheque returned by the builder due to technical reasons - The assessee cannot get the exemption towards unutilized amount as the said amount has not been invested by the assessee in the purchase/construction of new residential house property - nor the same has been deposited in capital gain account with bank - AT
Claim of deduction u/s 54F - one cheque returned by the builder due to technical reasons - The assessee cannot get the exemption towards unutilized amount as the said amount has not been invested by the assessee in the purchase/construction of new residential house property - nor the same has been deposited in capital gain account with bank - AT
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