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...
Registration u/s 12AA - At the stage of granting registration, the Ld. CIT has to restrict himself to the objects of the assessee and Genuineness of the activities and not to examine whether the funds have been applied or not - application of income will be examined when Trust or Institution files its return
Registration u/s 12AA - At the stage of granting registration, the Ld. CIT has to restrict himself to the objects of the assessee and Genuineness of the activities and not to examine whether the funds have been applied or not - application of income will be examined when Trust or Institution files its return
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