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...
Allowability of redemption premium on debentures - liability incurred by the assessee to discharge the liability covered by the debentures at premium is in the year of issuance hence, has to be spread over the period covered by debentures
Allowability of redemption premium on debentures - liability incurred by the assessee to discharge the liability covered by the debentures at premium is in the year of issuance hence, has to be spread over the period covered by debentures
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