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...
Exemption u/s 10(26B) - infrastructure capital fund - promotion of interest of members of SC, ST, OBC community only and the target group of the assessee are ‘ Safai Karmacharis’, who may or may not belong to SC, ST or OBC community - Since the Tribunal which is the highest fact finding authority has given a categorical finding, exemption granted by the ITAT sustained - HC
Exemption u/s 10(26B) - infrastructure capital fund - promotion of interest of members of SC, ST, OBC community only and the target group of the assessee are ‘ Safai Karmacharis’, who may or may not belong to SC, ST or OBC community - Since the Tribunal which is the highest fact finding authority has given a categorical finding, exemption granted by the ITAT sustained - HC
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