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...
Disallowance of interest u/s 36(1)(iii) incurred on money borrowed & invested for purchase of office premises - the interest has been rightly claimed as business expenditure as it has been paid on the loan taken to purchase property for business purposes and interest expenditure has been claimed after deducting tax at source and all documentary evidence placed before us asserts this fact. - AT
Disallowance of interest u/s 36(1)(iii) incurred on money borrowed & invested for purchase of office premises - the interest has been rightly claimed as business expenditure as it has been paid on the loan taken to purchase property for business purposes and interest expenditure has been claimed after deducting tax at source and all documentary evidence placed before us asserts this fact. - AT
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