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...
Depreciable asset forming part of the block of assets - restarting of business after a time gap - instead of selling the building, if the assessee started using the building after two years for business purposes the assessee can continue to claim depreciation based on the written down value available as on the date of ending of the previous year in which depreciation was allowed last. - Order of HC restoring the additions made in the assessment order sustained - SC
Depreciable asset forming part of the block of assets - restarting of business after a time gap - instead of selling the building, if the assessee started using the building after two years for business purposes the assessee can continue to claim depreciation based on the written down value available as on the date of ending of the previous year in which depreciation was allowed last. - Order of HC restoring the additions made in the assessment order sustained - SC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
