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...
Income from house property - deemed rental income of the property, which remained vacant during the year - assessee as confronted that house was very old and partly damaged and was not in a livable condition - AO has not based the estimate on any reasonable working in determining the annual letting value. No description of the property as to the area and the market rates prevalent for rentals has been brought on record. - Additions deleted - AT
Income from house property - deemed rental income of the property, which remained vacant during the year - assessee as confronted that house was very old and partly damaged and was not in a livable condition - AO has not based the estimate on any reasonable working in determining the annual letting value. No description of the property as to the area and the market rates prevalent for rentals has been brought on record. - Additions deleted - AT
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