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...
Correct head of Income - income towards Mall Operating Revenue - taxable under the head Income from House Property or Income from Business and Profession - principle of rule of consistency - AO directed to treat the impugned income earned by the assessee under “profit and gains from business or profession”. - AT
Correct head of Income - income towards Mall Operating Revenue - taxable under the head Income from House Property or Income from Business and Profession - principle of rule of consistency - AO directed to treat the impugned income earned by the assessee under “profit and gains from business or profession”. - AT
Note: It is a system-generated summary and is for quick reference only.