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...
LTCG computation - Exemption u/s 54F - Since entire amount of sale consideration has been invested in bands, therefore, provisions of s. 50C are not applicable - the AO has not brought evidence of receiving excess amount. The AO proceeded only on the basis of the value adopted by the Stamp Valuation Authorities. Thus as per the findings given by the Hon’ble Courts no addition is liable to be made. - AT
LTCG computation - Exemption u/s 54F - Since entire amount of sale consideration has been invested in bands, therefore, provisions of s. 50C are not applicable - the AO has not brought evidence of receiving excess amount. The AO proceeded only on the basis of the value adopted by the Stamp Valuation Authorities. Thus as per the findings given by the Hon’ble Courts no addition is liable to be made. - AT
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TaxTMI 
TaxTMI 
