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...
Denial of Set off brought forward losses by applying provisions of section 79 - Change in share holding pattern between both the shareholders - the view expressed by the tax authorities that the change in individual shareholding of the shareholders would also attract provision of section 79 is not correct - set off allowed - AT
Denial of Set off brought forward losses by applying provisions of section 79 - Change in share holding pattern between both the shareholders - the view expressed by the tax authorities that the change in individual shareholding of the shareholders would also attract provision of section 79 is not correct - set off allowed - AT
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