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...
Chargebility of interest income - In view of the terms of contract, the fixed deposit and earning of interest on such fixed deposit was intricately connected with the business of the assessee and there is a direct and clear nexus with the business of the assessee and the interest earned on fixed deposits, in our considered opinion, is required to be considered as business income. - AT
Chargebility of interest income - In view of the terms of contract, the fixed deposit and earning of interest on such fixed deposit was intricately connected with the business of the assessee and there is a direct and clear nexus with the business of the assessee and the interest earned on fixed deposits, in our considered opinion, is required to be considered as business income. - AT
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