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...
Commercial Training and Coaching Center - case of Revenue is that the certificate of marks is issued by the Board of Intermediate Education (BIE) and not by appellant; as appellants are not issuing any certificates to the students and cannot claim exempt - It is settled law that if the plain meaning of the exemption notification covers the assessee, the benefit should be allowed - AT
Commercial Training and Coaching Center - case of Revenue is that the certificate of marks is issued by the Board of Intermediate Education (BIE) and not by appellant; as appellants are not issuing any certificates to the students and cannot claim exempt - It is settled law that if the plain meaning of the exemption notification covers the assessee, the benefit should be allowed - AT
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TaxTMI 
TaxTMI 
