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 in hand of GPA holder - the recitals in the GPA show that the assessee is not the owner of the property but has only been granted authority to convey the property to third party, therefore, he cannot became the owner of the property by virtue of the irrevocable GPA - since the assessee is not the owner of the property, the capital gain cannot be brought to tax in his hands
Capital Gain in hand of GPA holder - the recitals in the GPA show that the assessee is not the owner of the property but has only been granted authority to convey the property to third party, therefore, he cannot became the owner of the property by virtue of the irrevocable GPA - since the assessee is not the owner of the property, the capital gain cannot be brought to tax in his hands
Note: It is a system-generated summary and is for quick reference only.