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 on land sold - absolute ownership or not - It is not open for the Revenue to contend that to the exclusion of lessee, assessee alone must receive the entire sale consideration ignoring the leasehold rights held by lessee for 99 years in respect of the very same property which was the subject matter of the sale - entire consideration is not taxable in hand of assessee
Capital gain on land sold - absolute ownership or not - It is not open for the Revenue to contend that to the exclusion of lessee, assessee alone must receive the entire sale consideration ignoring the leasehold rights held by lessee for 99 years in respect of the very same property which was the subject matter of the sale - entire consideration is not taxable in hand of assessee
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
