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...
Deduction in respect of expenditure incurred under the head of marketing support fee and transaction support fee - every activity which gives an enduring benefit to the assessee would not get the character of capital in nature - the tribunal has rightly allowed the expenditure incurred towards marketing support fee and transit support fee under Section 37(1) of the Act. - HC
Deduction in respect of expenditure incurred under the head of marketing support fee and transaction support fee - every activity which gives an enduring benefit to the assessee would not get the character of capital in nature - the tribunal has rightly allowed the expenditure incurred towards marketing support fee and transit support fee under Section 37(1) of the Act. - HC
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