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...
Addition of deemed dividend u/s 2(22)(e) - the assessee being a Public Ltd. Company has taken loan from a subsidiary which is also a public Ltd. - there is no dispute that the provisions of section 2(22)(e) will not attract to the present case of the assessee - AT
Addition of deemed dividend u/s 2(22)(e) - the assessee being a Public Ltd. Company has taken loan from a subsidiary which is also a public Ltd. - there is no dispute that the provisions of section 2(22)(e) will not attract to the present case of the assessee - AT
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