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...
Disallowance u/s 14A read with Rule 8D - the AO has not computed any disallowance under Rule 8D(2)(i) and Rule 8D(2)(ii) of the Rules and only under Rule 8D(2)(iii) of the Rules expenditure in relation to income which does not form part of the total income was computed in the present case. - no infirmity in the impugned order upholding the disallowance under section 14A read with Rule 8D(2)(iii). - AT
Disallowance u/s 14A read with Rule 8D - the AO has not computed any disallowance under Rule 8D(2)(i) and Rule 8D(2)(ii) of the Rules and only under Rule 8D(2)(iii) of the Rules expenditure in relation to income which does not form part of the total income was computed in the present case. - no infirmity in the impugned order upholding the disallowance under section 14A read with Rule 8D(2)(iii). - AT
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