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...
Correct head of income - gain on sale of building - ‘long term capital gains’ or ‘business income’ - merely because the assessee is engaged in the construction business is not a ground that land and building should be treated as part of stock in trade. - HC
Correct head of income - gain on sale of building - ‘long term capital gains’ or ‘business income’ - merely because the assessee is engaged in the construction business is not a ground that land and building should be treated as part of stock in trade. - HC
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