Nominee director protection shields independent financial-institution appointees from criminal liability where they lack involvement in deposit defaul...
Mandatory textile export qualifiers distinguish flame-retardant fabrics from other listed fabrics for automated identification under the textiles ince...
Electronic evidence lacking valid certification, proven device control, seizure records, chain of custody, hash value or corroboration cannot support income-tax additions. Digital ledger entries representing dummy, contra, adjustment or opening balances, without proof of actual receipt, do not justify unexplained-credit additions; unauthenticated WhatsApp chats alone likewise cannot establish unexplained money. Routine leased-premises repairs and annual software upgrades are revenue expenditure, whereas multi-period licence costs require apportionment under accrual and matching principles. Post-search assessments for covered preceding years must follow the prescribed reassessment procedure; use of regular scrutiny assessment is jurisdictionally defective.
Electronic evidence lacking valid certification, proven device control, seizure records, chain of custody, hash value or corroboration cannot support income-tax additions. Digital ledger entries representing dummy, contra, adjustment or opening balances, without proof of actual receipt, do not justify unexplained-credit additions; unauthenticated WhatsApp chats alone likewise cannot establish unexplained money. Routine leased-premises repairs and annual software upgrades are revenue expenditure, whereas multi-period licence costs require apportionment under accrual and matching principles. Post-search assessments for covered preceding years must follow the prescribed reassessment procedure; use of regular scrutiny assessment is jurisdictionally defective.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4879 
