Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Service of notice and contractual debt acknowledgment preserved insolvency admission against a corporate guarantor despite limitation and natural just...
Addition for the lesser cash in hand found as compared with the books of account - applicability of section 68 or 69A - it was not a case where money is not recorded in the books of account and in the present case cash in hand in the books of account was found to be more than the actual cash found during the course of search - not suffice to make addition under any of the above propositions
Addition for the lesser cash in hand found as compared with the books of account - applicability of section 68 or 69A - it was not a case where money is not recorded in the books of account and in the present case cash in hand in the books of account was found to be more than the actual cash found during the course of search - not suffice to make addition under any of the above propositions
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