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...
Addition u/s. 40(a)(iib) with regard to surcharge on sales tax - contention of the Ld. AR is that expenditure mentioned in section 40(a)(iib) covers only expenditure which is incurred in consideration of obtaining some benefits or rights or license by the State Government in connection with conduct of business - element of quid pro quo in payments - the contention rejected - Additions confirmed.
Addition u/s. 40(a)(iib) with regard to surcharge on sales tax - contention of the Ld. AR is that expenditure mentioned in section 40(a)(iib) covers only expenditure which is incurred in consideration of obtaining some benefits or rights or license by the State Government in connection with conduct of business - element of quid pro quo in payments - the contention rejected - Additions confirmed.
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TaxTMI 
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