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...
Nature of receipt against termination of lease agreement - taxable under the head income from other sources or income from house property or not taxable as capital receipt - Appellant has submitted that it is a capital receipt but the appellant itself has shown it as revenue receipt and claimed standard deduction. - Additions confirmed - AT
Nature of receipt against termination of lease agreement - taxable under the head income from other sources or income from house property or not taxable as capital receipt - Appellant has submitted that it is a capital receipt but the appellant itself has shown it as revenue receipt and claimed standard deduction. - Additions confirmed - AT
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