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...
LTCG - sale of apartment - rights were obtained by the assessee vide reservation of allotment letter - execution of agreement in assessee’s favor was nothing but mere improvements in the assessee’s existing rights in the property - gains were Long-Term Capital Gains in nature as counted from allotment date
LTCG - sale of apartment - rights were obtained by the assessee vide reservation of allotment letter - execution of agreement in assessee’s favor was nothing but mere improvements in the assessee’s existing rights in the property - gains were Long-Term Capital Gains in nature as counted from allotment date
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