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...
Accrual of income - effect of addendum of agreement - merely because in the original agreement, the parties had agreed to a higher sum by way of sale consideration, such amount cannot be stated to have accrued to the assessee, ignoring later developments reducing consideration due to slum in the business - income accrued based on revised terms.
Accrual of income - effect of addendum of agreement - merely because in the original agreement, the parties had agreed to a higher sum by way of sale consideration, such amount cannot be stated to have accrued to the assessee, ignoring later developments reducing consideration due to slum in the business - income accrued based on revised terms.
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