Appellate enhancement limits protect against new income sources, while documented credits and prior-year investments resist unexplained-income additio...
Capital-gains exemption for charitable trusts extends to qualifying fixed deposits, while unrecoverable TDS write-offs may constitute income applicati...
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Rejection of books of accounts - the assessee is not maintaining the proper books of account with regard to stock - to plug the leakage of revenue, certain disallowance is inevitable - the lower authorities are justified in rejecting the books of account of the assessee by invoking the provisions of Section 145(3) - AT
Rejection of books of accounts - the assessee is not maintaining the proper books of account with regard to stock - to plug the leakage of revenue, certain disallowance is inevitable - the lower authorities are justified in rejecting the books of account of the assessee by invoking the provisions of Section 145(3) - AT
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