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...
Nature of receipt - Payment received by the assessee for exercising its voting rights in a company - relinquishing a right - it ought to be treated as a capital receipt and not a revenue receipt.
Nature of receipt - Payment received by the assessee for exercising its voting rights in a company - relinquishing a right - it ought to be treated as a capital receipt and not a revenue receipt.
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