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...
Allowability of dealers incentive - scope in remand proceedings - this tribunal in remand directions made it clear that the impugned dealers incentive had much accrued during the relevant previous year - it was restored back the issue to the AO only to verify that claim confirms to the relevant terms and conditions incorporated in the dealers incentive scheme or not - no such irregularity found - claim allowable
Allowability of dealers incentive - scope in remand proceedings - this tribunal in remand directions made it clear that the impugned dealers incentive had much accrued during the relevant previous year - it was restored back the issue to the AO only to verify that claim confirms to the relevant terms and conditions incorporated in the dealers incentive scheme or not - no such irregularity found - claim allowable
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