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...
LTCG - FMV determination - Computation of cost inflation index in reverse manner while computing long term capital gain on transfer of tenancy rights - reverse indexation method applied by the assessee being contrary to the statutory provisions cannot be accepted. - AT
LTCG - FMV determination - Computation of cost inflation index in reverse manner while computing long term capital gain on transfer of tenancy rights - reverse indexation method applied by the assessee being contrary to the statutory provisions cannot be accepted. - AT
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