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...
Estimation of income - garnered transportation receipts - Applicability u/s 44AD for receipts on account of truck plying business - If in case the assessee is unable to substantiate his claim of having garnered transportation receipts, as claimed, to the satisfaction of the AO, then, the estimation of his income as worked out by the AO i.e @8% of the gross receipts shall be sustained. - AT
Estimation of income - garnered transportation receipts - Applicability u/s 44AD for receipts on account of truck plying business - If in case the assessee is unable to substantiate his claim of having garnered transportation receipts, as claimed, to the satisfaction of the AO, then, the estimation of his income as worked out by the AO i.e @8% of the gross receipts shall be sustained. - AT
Note: It is a system-generated summary and is for quick reference only.