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...
MAT credit computation u/s 115JAA - Inclusion of surcharge and cess - term "income tax" as employed in Section 2 of the Finance Act, which includes surcharge as also the special and the additional surcharge whenever provided - even CBDT Circular No.3 of 2018 dated 11.7.2018 also show understanding of the Board was that tax includes applicable surcharge and cess
MAT credit computation u/s 115JAA - Inclusion of surcharge and cess - term "income tax" as employed in Section 2 of the Finance Act, which includes surcharge as also the special and the additional surcharge whenever provided - even CBDT Circular No.3 of 2018 dated 11.7.2018 also show understanding of the Board was that tax includes applicable surcharge and cess
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
