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...
Exemption u/s 10(26AAB) - to Agricultural Produce Marketing Committee (APMC) or Board constituted under the law - assessee appointed u/s 35 of the DAPM Act for marketing of fish, poultry and eggs - no definition of ‘agricultural produce’ under the IT Act - the term ‘agricultural produce’ is given a wider meaning in section 2(a) of the DAPM Act which includes fish, poultry and eggs also - exemption allowable
Exemption u/s 10(26AAB) - to Agricultural Produce Marketing Committee (APMC) or Board constituted under the law - assessee appointed u/s 35 of the DAPM Act for marketing of fish, poultry and eggs - no definition of ‘agricultural produce’ under the IT Act - the term ‘agricultural produce’ is given a wider meaning in section 2(a) of the DAPM Act which includes fish, poultry and eggs also - exemption allowable
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
