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...
Exemption u/s 54 - there is no reason to restrict the benefit of deduction upon investment in residential houses are plural - If the word 'a' as employed u/s 54 prior to its amendment and substitution by the words 'one' w.e.f 01.04.2015 could not include plural units of residential houses, there was no need to amend - it clear to operate prospectively from A.Y.2015- 2016.
Exemption u/s 54 - there is no reason to restrict the benefit of deduction upon investment in residential houses are plural - If the word 'a' as employed u/s 54 prior to its amendment and substitution by the words 'one' w.e.f 01.04.2015 could not include plural units of residential houses, there was no need to amend - it clear to operate prospectively from A.Y.2015- 2016.
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TaxTMI 
TaxTMI 
