Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
When the same amount has been surrendered and taxed in the hands of donor then the source of the funds which were used for expenditure as to held as explained in the hands of donee assessee trust and provisions of section 69C cannot be invoked for making addition on account explained expenditure - AT
When the same amount has been surrendered and taxed in the hands of donor then the source of the funds which were used for expenditure as to held as explained in the hands of donee assessee trust and provisions of section 69C cannot be invoked for making addition on account explained expenditure - AT
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