BCD exemption for specified display assembly inputs extended for automotive, medical and industrial applications, with defined exclusions and sunset d...
Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's ...
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ITAT sustained disallowance of deduction under section 80GGC where political donations were found to be routed as accommodation entries through layered banking transactions and the assessee produced no fresh material to rebut the lower authorities' findings; the claim was therefore treated as lacking merit. It also upheld disallowance under section 80C because the aggregate deduction claimed had already exceeded the statutory ceiling, leaving no basis to interfere with the appellate order.
ITAT sustained disallowance of deduction under section 80GGC where political donations were found to be routed as accommodation entries through layered banking transactions and the assessee produced no fresh material to rebut the lower authorities' findings; the claim was therefore treated as lacking merit. It also upheld disallowance under section 80C because the aggregate deduction claimed had already exceeded the statutory ceiling, leaving no basis to interfere with the appellate order.
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