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...
MAT computation u/s 115JB - Bad and doubtful debts inclusion to the book profits for computation of MAT liability u/s 115JB - Whether the ITAT has committed the gross error of law in not upholding the addition on account of the provision for doubtful debt made by the assessing officer to the book profit u/s. 115JB? - The case involves no substantial question of law. - HC
MAT computation u/s 115JB - Bad and doubtful debts inclusion to the book profits for computation of MAT liability u/s 115JB - Whether the ITAT has committed the gross error of law in not upholding the addition on account of the provision for doubtful debt made by the assessing officer to the book profit u/s. 115JB? - The case involves no substantial question of law. - HC
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