Residual food-preparation classification places fermented Nata De Coco outside fruit-jelly categories, changing its GST treatment across notified peri...
Settlement application eligibility requires a pending assessment when filed, preventing an extra prior-eligibility condition from blocking considerati...
Reassessment for unreturned property sales survives where transfer information, non-filing, and unsupported exemption claims establish a prima facie l...
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Undisclosed interest income - search & seizure u/s 132 - dump documents relied upon - AO has invoked the provisions u/s 292C that there is a presumption that the contents of the documents are true - assessee apparently goes to prove that the document is unnamed, unsigned, vague & ambiguous one and it is not proved on record also that if the same is in the handwriting of the assessee - the presumption arises u/s 292C is rebuttable one. Addition deleted.
Undisclosed interest income - search & seizure u/s 132 - dump documents relied upon - AO has invoked the provisions u/s 292C that there is a presumption that the contents of the documents are true - assessee apparently goes to prove that the document is unnamed, unsigned, vague & ambiguous one and it is not proved on record also that if the same is in the handwriting of the assessee - the presumption arises u/s 292C is rebuttable one. Addition deleted.
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