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 54, 54F & 54EC - capital gains arising out of a single transaction of sale of immovable property - there is no such bar that both the deductions, u/s 54 and 54F cannot be given on the sale of same property, only condition is investment in new property, a fact on which there is no dispute - similarly deduction u/s 54EC is also eligible on the balance investment in bond
Deduction u/s 54, 54F & 54EC - capital gains arising out of a single transaction of sale of immovable property - there is no such bar that both the deductions, u/s 54 and 54F cannot be given on the sale of same property, only condition is investment in new property, a fact on which there is no dispute - similarly deduction u/s 54EC is also eligible on the balance investment in bond
Note: It is a system-generated summary and is for quick reference only.