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...
Disallowance u/s 14A - when assessee has huge interest-free funds available which can take care of investment made by the assessee - assessee had shown interest expenses of ₹ 10. 99 crores as against interest income of ₹ 20. 99 crores - in such situation, as per sub-clause(2) to Section 14A he could not make disallowance out of interest expenditure
Disallowance u/s 14A - when assessee has huge interest-free funds available which can take care of investment made by the assessee - assessee had shown interest expenses of ₹ 10. 99 crores as against interest income of ₹ 20. 99 crores - in such situation, as per sub-clause(2) to Section 14A he could not make disallowance out of interest expenditure
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TaxTMI 
TaxTMI 
