Medical relief status protects government-contracted mobile healthcare from commercial classification, while provisional registration cancellation req...
Charitable registration cancellation requires proof that educational activities abandoned their objects; incidental receipts and retained surplus are ...
Prospective customs notification amendments cannot bar provisional release consideration for earlier imports when bills of lading predate their commen...
Personal guarantor insolvency jurisdiction follows the corporate debtor's CIRP Bench, enabling inter-territorial transfer and preventing parallel proc...
Section 47-A undervaluation threshold: fraudulent intent requirement faces reconsideration after referral to a larger Bench for authoritative resoluti...
RBI supersession powers over multi-State co-operative banks operate independently of the constitutional six-month ceiling and permit statutory extensi...
Additional evidence before the Tribunal may be filed under Rule 18(4) of the Income Tax Appellate Tribunal Rules, 1963 through a separate paper book supported by an application explaining the reasons. The High Court upheld admission of records retrieved after loss, damage or soiling, particularly because the Assessing Officer had incorrectly recorded that no material was produced. The Tribunal's findings on unexplained cash credits and trading liabilities were based on confirmations, transaction details, tax-deduction certificates, books of account and bank records. As reasoned factual findings disclosed no perversity, no substantial question of law arose and the Revenue's appeal was dismissed.
Additional evidence before the Tribunal may be filed under Rule 18(4) of the Income Tax Appellate Tribunal Rules, 1963 through a separate paper book supported by an application explaining the reasons. The High Court upheld admission of records retrieved after loss, damage or soiling, particularly because the Assessing Officer had incorrectly recorded that no material was produced. The Tribunal's findings on unexplained cash credits and trading liabilities were based on confirmations, transaction details, tax-deduction certificates, books of account and bank records. As reasoned factual findings disclosed no perversity, no substantial question of law arose and the Revenue's appeal was dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4894 
