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...
Carry forward of business loss - original return was filed u/s 139(1) within time declaring positive income - later revised return u/s 139(5) filing declaring loss - On a revised return filed, it can only be a return under Section 139(1) and not one under Section 139(3) - Benefit of carry forward not allowed.
Carry forward of business loss - original return was filed u/s 139(1) within time declaring positive income - later revised return u/s 139(5) filing declaring loss - On a revised return filed, it can only be a return under Section 139(1) and not one under Section 139(3) - Benefit of carry forward not allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
