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...
Deemed dividend u/s 2(22)(e) - beneficiary of the advance was itself not a shareholder of the company - Tribunal follow decision of a High Court which approved by supreme court and this issue is referred by SC itself to larger bench - decision of this Court approved by SC holds the field, no error committed by the ITAT in following the same - no substantial question of law arises
Deemed dividend u/s 2(22)(e) - beneficiary of the advance was itself not a shareholder of the company - Tribunal follow decision of a High Court which approved by supreme court and this issue is referred by SC itself to larger bench - decision of this Court approved by SC holds the field, no error committed by the ITAT in following the same - no substantial question of law arises
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TaxTMI 
TaxTMI 
