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...
Addition u/s 41(1) - remission or cessation - rents collected from its customers - once the Assessee had enjoyed the collected amounts as its income without paying it to the Chennai Port Trust, they were under obligation to be taxed u/s 41(1)
Addition u/s 41(1) - remission or cessation - rents collected from its customers - once the Assessee had enjoyed the collected amounts as its income without paying it to the Chennai Port Trust, they were under obligation to be taxed u/s 41(1)
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