Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
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Disallowance of business expenses u/s. 37 - No business carried out by assessee - By no stretch of imagination, it can be held that, if there is no business receipt during the year, assessee should wind up the infrastructure and start all over again when the business receipts start following. CIT(A) reliance upon his own earlier order do not change of facts and circumstances that there is temporary lull - claim of assessee allowed - AT
Disallowance of business expenses u/s. 37 - No business carried out by assessee - By no stretch of imagination, it can be held that, if there is no business receipt during the year, assessee should wind up the infrastructure and start all over again when the business receipts start following. CIT(A) reliance upon his own earlier order do not change of facts and circumstances that there is temporary lull - claim of assessee allowed - AT
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