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 of repairs and maintenance expenses paid to WIPRO for offshore services - it is evident from the fact that such payment is not for the purpose of assessee’s business, but for the business of assessee’s parent company. - AO was right in disallowing offshore payment made to WIPRO. - Decided against assessee - AT
Disallowance of repairs and maintenance expenses paid to WIPRO for offshore services - it is evident from the fact that such payment is not for the purpose of assessee’s business, but for the business of assessee’s parent company. - AO was right in disallowing offshore payment made to WIPRO. - Decided against assessee - AT
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