Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Unexplained cash credit - addition u/s 68 - increase in sundry creditors as at the end of the year - AO has merely proceeded to disbelieve the evidence led by the assessee and not made any effort to establish any falsity or untruth in the same - No addition - AT
Unexplained cash credit - addition u/s 68 - increase in sundry creditors as at the end of the year - AO has merely proceeded to disbelieve the evidence led by the assessee and not made any effort to establish any falsity or untruth in the same - No addition - AT
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