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...
Disallowance u/s 36(1)(iii) - deduction of the interest - The assessee made investment in the group companies to take controlling interest in the group company - assessee made investment utilizing the borrowed funds for strategic business purposes - claim of deduction allowed.
Disallowance u/s 36(1)(iii) - deduction of the interest - The assessee made investment in the group companies to take controlling interest in the group company - assessee made investment utilizing the borrowed funds for strategic business purposes - claim of deduction allowed.
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