Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Addition u/s 69 - amount received as advance / earnest money for sale of land which was deposited in the bank - The documents appeared to have been prepared by the assessee for self-serving purposes. Since the aforesaid cancellation deed does not bear signatures of the any of the purchasers, hence, no reliance can be placed on it. - additions confirmed. - AT
Addition u/s 69 - amount received as advance / earnest money for sale of land which was deposited in the bank - The documents appeared to have been prepared by the assessee for self-serving purposes. Since the aforesaid cancellation deed does not bear signatures of the any of the purchasers, hence, no reliance can be placed on it. - additions confirmed. - AT
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