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...
Non-compete fees paid to retiring partner held allowable as revenue expenditure. Addition u/s 68 for unexplained credits upheld due to lack of creditworthiness and genuineness of loan transactions; argument of assessee being newly established rejected as it claimed operational expenses.
Non-compete fees paid to retiring partner held allowable as revenue expenditure. Addition u/s 68 for unexplained credits upheld due to lack of creditworthiness and genuineness of loan transactions; argument of assessee being newly established rejected as it claimed operational expenses.
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