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 other sources u/s 56(2)(viib) - FMV determination of shares - The decision of the tribunal holding that, the DCF method adopted by the assessee for determining the fair market value of the share as per Rule 11UA2 does not require any interference - additions made u/s 56(2)(viib) are not sustainable in law" sustained. - HC
Income from other sources u/s 56(2)(viib) - FMV determination of shares - The decision of the tribunal holding that, the DCF method adopted by the assessee for determining the fair market value of the share as per Rule 11UA2 does not require any interference - additions made u/s 56(2)(viib) are not sustainable in law" sustained. - HC
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