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...
Exemption u/s 11 - Bengaluru METRO - revenue derived from renting of space and advertisements - Keeping in mind of the provisions of the KIDA Act and precedents, the Assessee does not driven primarily by desire or motive to earn profits but to do charity through advancement of an object of general public utility, hence the proviso to Sec.2(15) is therefore not applicable - Exemption granted
Exemption u/s 11 - Bengaluru METRO - revenue derived from renting of space and advertisements - Keeping in mind of the provisions of the KIDA Act and precedents, the Assessee does not driven primarily by desire or motive to earn profits but to do charity through advancement of an object of general public utility, hence the proviso to Sec.2(15) is therefore not applicable - Exemption granted
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