Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
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Revision of assessment order - inter-state sales - it is no doubt true that the burden is on the petitioner, u/s 16 of the A.P. VAT Act, to show that the turnover, disclosed in the SCN, includes inter-State sales, exempt sales etc., on which VAT cannot be levied - but demand can-not imposed by authority without calling upon the petitioner to furnish the books of accounts, sales invoices etc - remanded for reconsideration
Revision of assessment order - inter-state sales - it is no doubt true that the burden is on the petitioner, u/s 16 of the A.P. VAT Act, to show that the turnover, disclosed in the SCN, includes inter-State sales, exempt sales etc., on which VAT cannot be levied - but demand can-not imposed by authority without calling upon the petitioner to furnish the books of accounts, sales invoices etc - remanded for reconsideration
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