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...
Disallowance u/s. 40(a)(ia) - Non deduction of TDS - The AO had disallowed the expenses because he found no evidence of a certificate for lower TDS, which the assessee claimed had been provided by SVPL. However, the absence of representation by the assessee during the appeal process led to the confirmation of the disallowance by the CIT(A) and ultimately the dismissal of the appeal by the Tribunal.
Disallowance u/s. 40(a)(ia) - Non deduction of TDS - The AO had disallowed the expenses because he found no evidence of a certificate for lower TDS, which the assessee claimed had been provided by SVPL. However, the absence of representation by the assessee during the appeal process led to the confirmation of the disallowance by the CIT(A) and ultimately the dismissal of the appeal by the Tribunal.
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TaxTMI 
TaxTMI 
