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...
Status of assessee – Resident vs Non-resident – Day of arrival, particularly late in the day should be excluded. If we exclude the date of arrival as it is not a complete day, the stay of assessee is less than 182 days - AT
Status of assessee – Resident vs Non-resident – Day of arrival, particularly late in the day should be excluded. If we exclude the date of arrival as it is not a complete day, the stay of assessee is less than 182 days - AT
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