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...
Capital gain computation - transfer of agriculture land by the assessee through an irrevocable general power of attorney - there was no transfer of the land upon the execution of power of attorney in favor of the party - The provision of section 45 of the Act requires to tax the income in the year of transfer of the property.
Capital gain computation - transfer of agriculture land by the assessee through an irrevocable general power of attorney - there was no transfer of the land upon the execution of power of attorney in favor of the party - The provision of section 45 of the Act requires to tax the income in the year of transfer of the property.
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