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...
Capital gain - LTCG - investment in the new residential house - the assessee has claimed deduction u/s 54 and not under section 54F of the Act. Thus, the conditions and restrictions imposed u/s 54F of the Act are not applicable to the assessee. - AT
Capital gain - LTCG - investment in the new residential house - the assessee has claimed deduction u/s 54 and not under section 54F of the Act. Thus, the conditions and restrictions imposed u/s 54F of the Act are not applicable to the assessee. - AT
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