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...
Nature of capital gain - long term vs short term - recognition of consideration given by earlier agreement of development rights in land in the later registered document establishes the case of assessee that he had acquired the rights way back at a time of original agreement - the gain arising on transfer of such development rights is to be assessed as ‘Long term capital gains’
Nature of capital gain - long term vs short term - recognition of consideration given by earlier agreement of development rights in land in the later registered document establishes the case of assessee that he had acquired the rights way back at a time of original agreement - the gain arising on transfer of such development rights is to be assessed as ‘Long term capital gains’
Note: It is a system-generated summary and is for quick reference only.