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...
Disallowance on interest payment - addition u/s.40A(2)(a) - related parties - investment in the joint venture, under J.V Agreement - the assessee would ordinarily be entitled to deduction of interest on its loans and advances under section 37 (1)/36(1) (iii). - AT
Disallowance on interest payment - addition u/s.40A(2)(a) - related parties - investment in the joint venture, under J.V Agreement - the assessee would ordinarily be entitled to deduction of interest on its loans and advances under section 37 (1)/36(1) (iii). - AT
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