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...
Deduction u/s 35(1)(ii) - retrospective withdrawal of registration/approval - If at the time of giving the donation to the research Institute it had a valid registration granted under the Act, subsequent withdrawal of such registration/approval with retrospective effect would not be a reason to deny deduction claimed by the donor - deduction allowable
Deduction u/s 35(1)(ii) - retrospective withdrawal of registration/approval - If at the time of giving the donation to the research Institute it had a valid registration granted under the Act, subsequent withdrawal of such registration/approval with retrospective effect would not be a reason to deny deduction claimed by the donor - deduction allowable
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