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...
Deduction u/s 80-IA - non-filing of Form 10CCB before due date specified in section 44AB - The tribunal, after considering the arguments and relevant precedents, concurred with the Assessee's view that filing Form 10CCB before the due date was only directory and not mandatory. Therefore, they directed the Assessing Officer to allow the deduction claimed under Section 80-IA. As a result, the Assessee's appeal was allowed.
Deduction u/s 80-IA - non-filing of Form 10CCB before due date specified in section 44AB - The tribunal, after considering the arguments and relevant precedents, concurred with the Assessee's view that filing Form 10CCB before the due date was only directory and not mandatory. Therefore, they directed the Assessing Officer to allow the deduction claimed under Section 80-IA. As a result, the Assessee's appeal was allowed.
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TaxTMI 
TaxTMI 
