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...
Deduction claimed u/s 10AA - the relief to the assessee under section 10AA cannot be denied merely on the reasoning that the raw material, processing activities resulted to the final output which is the same. It is for the reason that an assessee can have different eligible units for claiming the deduction under section 10AA of the Act subject to the compliances provided therein. Under the provisions of the Act, there is no necessity to manufacture the different product for claiming the deduction under section 10AA. - AT
Deduction claimed u/s 10AA - the relief to the assessee under section 10AA cannot be denied merely on the reasoning that the raw material, processing activities resulted to the final output which is the same. It is for the reason that an assessee can have different eligible units for claiming the deduction under section 10AA of the Act subject to the compliances provided therein. Under the provisions of the Act, there is no necessity to manufacture the different product for claiming the deduction under section 10AA. - AT
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TaxTMI 
TaxTMI 
