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 addition u/s 2(22)(e) - assessee should have received loans or advances and pays the same subsequently. In the given case, no such things were noticed - we cannot cherry pick certain transactions and term them as ‘loans and advances’ - No additions.
Deemed dividend addition u/s 2(22)(e) - assessee should have received loans or advances and pays the same subsequently. In the given case, no such things were noticed - we cannot cherry pick certain transactions and term them as ‘loans and advances’ - No additions.
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