Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
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Section 69 - Assessee explained that the source of cash deposit is sale of property by her husband and the fact that assessee's husband paid capital gain tax on full sale consideration is not in dispute. Taxing the said cash deposit in the hands of assessee as income from unexplained sources will tantamount to double taxation which is highly inappropriate and cannot be accepted. Addition deleted.
Section 69 - Assessee explained that the source of cash deposit is sale of property by her husband and the fact that assessee's husband paid capital gain tax on full sale consideration is not in dispute. Taxing the said cash deposit in the hands of assessee as income from unexplained sources will tantamount to double taxation which is highly inappropriate and cannot be accepted. Addition deleted.
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