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...
Allowing the deduction u/s 54F - The sale consideration was received much after due date of filing of return of income which makes impossible for assessee to make the investments on/before due date of filing of return. - deduction allowed - AT
Allowing the deduction u/s 54F - The sale consideration was received much after due date of filing of return of income which makes impossible for assessee to make the investments on/before due date of filing of return. - deduction allowed - AT
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