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...
Deduction u/s. 80IB(1) - Assessee was not the owner of the land and the approval of the project was not in the name of Assessee - the section does not prescribe anywhere that the commencement certificate should be in the name of Assessee. - Admittedly the Assessee has developed the project. - Benefit of exemption / deduction cannot be denied - HC
Deduction u/s. 80IB(1) - Assessee was not the owner of the land and the approval of the project was not in the name of Assessee - the section does not prescribe anywhere that the commencement certificate should be in the name of Assessee. - Admittedly the Assessee has developed the project. - Benefit of exemption / deduction cannot be denied - HC
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TaxTMI 
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