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 of repairs and maintenance - Disallowance made on account of repairs and maintenance by holding that assessee had already given flat deduction @30% of rental income towards repairs under head ‘income from house property’ and no further deduction is eligible to the assessee - Deduction has been given only for 5 months - assessee is entitled for proportionate deduction for the remaining period of seven months.
Disallowance of repairs and maintenance - Disallowance made on account of repairs and maintenance by holding that assessee had already given flat deduction @30% of rental income towards repairs under head ‘income from house property’ and no further deduction is eligible to the assessee - Deduction has been given only for 5 months - assessee is entitled for proportionate deduction for the remaining period of seven months.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
