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...
Deemed dividend U/s.2(22)(e) - outstanding balances occurred due to commercial exigencies such as regular trading business and consistent services rendered by the assessee - In these circumstances the provision of Section 2(22)(e) cannot be invoked as clarified by the CBDT
Deemed dividend U/s.2(22)(e) - outstanding balances occurred due to commercial exigencies such as regular trading business and consistent services rendered by the assessee - In these circumstances the provision of Section 2(22)(e) cannot be invoked as clarified by the CBDT
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