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...
Nature of expenditure - Treatment of foreign exchange loss - enhanced depreciation - both the AO and the assessee has taken stands to suit their convenience in each of the years. Be that as it may, we notice that this issue has been examined by the co-ordinate bench in AY 2011-12 and this issue has been restored back to the file of Ld CIT(A) as held that CIT(A) has not considered all aspect of the reasoning given by the Assessing Officer for making the addition - Matter restored back - AT
Nature of expenditure - Treatment of foreign exchange loss - enhanced depreciation - both the AO and the assessee has taken stands to suit their convenience in each of the years. Be that as it may, we notice that this issue has been examined by the co-ordinate bench in AY 2011-12 and this issue has been restored back to the file of Ld CIT(A) as held that CIT(A) has not considered all aspect of the reasoning given by the Assessing Officer for making the addition - Matter restored back - AT
Note: It is a system-generated summary and is for quick reference only.