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...
Condonation of delay in filing the return of income - carry forward the capital loss denied - It is a settled position of law that the respondent Board has wide powers to condone the delay and in the facts of the case, such powers ought to have been exercised judiciously so as to render substantial justice. - Application filed u/s 116(2)(b) allowed - HC
Condonation of delay in filing the return of income - carry forward the capital loss denied - It is a settled position of law that the respondent Board has wide powers to condone the delay and in the facts of the case, such powers ought to have been exercised judiciously so as to render substantial justice. - Application filed u/s 116(2)(b) allowed - HC
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