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...
Unaccounted deposits in bank account & sale proceeds - once the deposit in the bank has been accepted by the AO as unaccounted sales proceeds, then, the entire amount cannot be treated as undisclosed income - AT
Unaccounted deposits in bank account & sale proceeds - once the deposit in the bank has been accepted by the AO as unaccounted sales proceeds, then, the entire amount cannot be treated as undisclosed income - AT
Note: It is a system-generated summary and is for quick reference only.