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...
Premium paid by the assessee to secure the fluctuation in the foreign currency - once the provisions of section 43A of the Act are not applicable on the deduction claimed by the assessee in the given facts and circumstances, there cannot be any disallowance by invoking the provisions of section 43A. - such expenses incurred by the assessee in the course of business are allowable as deduction u/s 37(1) - AT
Premium paid by the assessee to secure the fluctuation in the foreign currency - once the provisions of section 43A of the Act are not applicable on the deduction claimed by the assessee in the given facts and circumstances, there cannot be any disallowance by invoking the provisions of section 43A. - such expenses incurred by the assessee in the course of business are allowable as deduction u/s 37(1) - AT
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