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)(ii) - payment of incentive / commission to the shareholder who held 99.99% shares of the assessee - The identical expenditures stood allowed in the preceding years as also in the succeeding assessment years - No additions on the ground of consistency - HC
Disallowance u/s 36(1)(ii) - payment of incentive / commission to the shareholder who held 99.99% shares of the assessee - The identical expenditures stood allowed in the preceding years as also in the succeeding assessment years - No additions on the ground of consistency - HC
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