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...
Deduction u/s 80IA - cargo handling contract entered into with BIAL by assessee - As rightly been concluded by the Appellate Authority that the assessee is engaged in development operation and maintenance of an infrastructure facility in the light of provisions of SPRH agreement. - Revenue was unable to point out any perversity in the findings of fact recorded by the CIT(A) as well as by the ITAT - substantial questions of law are answered in favour of the assessee - HC
Deduction u/s 80IA - cargo handling contract entered into with BIAL by assessee - As rightly been concluded by the Appellate Authority that the assessee is engaged in development operation and maintenance of an infrastructure facility in the light of provisions of SPRH agreement. - Revenue was unable to point out any perversity in the findings of fact recorded by the CIT(A) as well as by the ITAT - substantial questions of law are answered in favour of the assessee - HC
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