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...
Eligibility of exemption u/s 10(1) - Agriculture income - income earned from the sale of hybrid seeds - Agriculture process - license holder of the land - Since the manner in which the agricultural process as undertaken by the assessee in the year under consideration is similar to the preceding years, respectfully following the judicial precedents in assessee’s own case, benefit of exemption allowed - AT
Eligibility of exemption u/s 10(1) - Agriculture income - income earned from the sale of hybrid seeds - Agriculture process - license holder of the land - Since the manner in which the agricultural process as undertaken by the assessee in the year under consideration is similar to the preceding years, respectfully following the judicial precedents in assessee’s own case, benefit of exemption allowed - AT
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