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...
Eligible income for the purpose of deduction u/s 80IE - the recovery of excess cost charged by the supplier is extricably connected with income of the industrial undertaking as of the undertaking of the appellant company and therefore, is entitled to deduction under Section 80IE of the Act. We, thus, allow the said deduction in respect of the appellant company under Section 80IE of the Act. - AT
Eligible income for the purpose of deduction u/s 80IE - the recovery of excess cost charged by the supplier is extricably connected with income of the industrial undertaking as of the undertaking of the appellant company and therefore, is entitled to deduction under Section 80IE of the Act. We, thus, allow the said deduction in respect of the appellant company under Section 80IE of the Act. - AT
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