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...
Eligibility of higher rate depreciation on truck chassis fixed with transit mixture - vehicle used for hire - no evidence that assessee has earned any receipt towards hire of vehicle in the so-called composite contract - no higher depreciation, however transit mixer is eligible for additional depreciation as it is nothing but a plant and machinery used for manufacture/production
Eligibility of higher rate depreciation on truck chassis fixed with transit mixture - vehicle used for hire - no evidence that assessee has earned any receipt towards hire of vehicle in the so-called composite contract - no higher depreciation, however transit mixer is eligible for additional depreciation as it is nothing but a plant and machinery used for manufacture/production
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