Centralised assessment transfers after searches coordinate connected investigations without finally determining the assessee's tax liability or assess...
Unsigned third-party records cannot establish on-money payments without corroboration and cross-examination, requiring deletion of the related additio...
Admission of additional evidences under rule 46A by the CIT(A) - whether in earlier years the declared income of the assessee have been accepted in framing assessment U/s 143(3) of I.T. Act, or not; is an entirely irrelevant consideration for the purpose of admission of Additional Evidences.
Admission of additional evidences under rule 46A by the CIT(A) - whether in earlier years the declared income of the assessee have been accepted in framing assessment U/s 143(3) of I.T. Act, or not; is an entirely irrelevant consideration for the purpose of admission of Additional Evidences.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
