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...
Addition of interest income due to the difference of income of assessee as per 26AS statement and actual interest figure shown in the profit & loss account - Extra amount reflected in 26AS does not belong to the assessee - necessary correction has already been done in 26AS statement of the assessee - Additions deleted - AT
Addition of interest income due to the difference of income of assessee as per 26AS statement and actual interest figure shown in the profit & loss account - Extra amount reflected in 26AS does not belong to the assessee - necessary correction has already been done in 26AS statement of the assessee - Additions deleted - AT
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