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...
Revision u/s 263 - deduction u/s 54B - transfer of agricultural land by Scheduled Caste person was prohibited under Land Reforms Act - when the transfer itself is prohibited then the alleged notarized agreement would not bring the case in the category of transfer of ownership without any formal deed of title even if consideration was paid and the possession was handed over - deduction not allowable - revision valid
Revision u/s 263 - deduction u/s 54B - transfer of agricultural land by Scheduled Caste person was prohibited under Land Reforms Act - when the transfer itself is prohibited then the alleged notarized agreement would not bring the case in the category of transfer of ownership without any formal deed of title even if consideration was paid and the possession was handed over - deduction not allowable - revision valid
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TaxTMI 
TaxTMI 
