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...
Depreciation disallowance - asset were not used during the period - production and business activity of the assessee company was stopped - AO observed that, the assessee-company had no business and manufacturing activity from which revenue could be earned - Depreciation cannot be allowed - AT
Depreciation disallowance - asset were not used during the period - production and business activity of the assessee company was stopped - AO observed that, the assessee-company had no business and manufacturing activity from which revenue could be earned - Depreciation cannot be allowed - AT
Note: It is a system-generated summary and is for quick reference only.