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...
Immunity from Income Tax - Article 289(1) of the Constitution - Maharashtra State Board of Technical Education - “state” or “Body Corporate” - the assessee is falling within the meaning of “state” under Article 12 of the Constitution of India and, hence, will have the benefit of immunity from taxation of its income under the provision of Income Tax Act. - AT
Immunity from Income Tax - Article 289(1) of the Constitution - Maharashtra State Board of Technical Education - “state” or “Body Corporate” - the assessee is falling within the meaning of “state” under Article 12 of the Constitution of India and, hence, will have the benefit of immunity from taxation of its income under the provision of Income Tax Act. - AT
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