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...
Proceedings against the Chartered Engineer - considering the fact that the appellant have been kept away from the business for three years, as per the document submitted by the Ld. Counsel issued from the Institute of Engineers India dated 28-11-2017, the appellant have suffered as he could not carry out his profession for 3 years, hence, the appellant deserves a leniency - quantum of penalty reduced.
Proceedings against the Chartered Engineer - considering the fact that the appellant have been kept away from the business for three years, as per the document submitted by the Ld. Counsel issued from the Institute of Engineers India dated 28-11-2017, the appellant have suffered as he could not carry out his profession for 3 years, hence, the appellant deserves a leniency - quantum of penalty reduced.
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