Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Page of 4794
Press 'Enter' after typing page number.
221 to 240 of 95875 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Taxation of surrendered income - taxability u/s 115BBE - the assessee had given complete explanation regarding the source of entries recorded in the diary, which were explained to be part of unrecorded sales and the AO also did not object to the said explanation. Therefore, addition cannot be made u/s 69A - and if the addition cannot be made u/s 69A, the provisions of section 115BBE will not be applicable. - AT
Taxation of surrendered income - taxability u/s 115BBE - the assessee had given complete explanation regarding the source of entries recorded in the diary, which were explained to be part of unrecorded sales and the AO also did not object to the said explanation. Therefore, addition cannot be made u/s 69A - and if the addition cannot be made u/s 69A, the provisions of section 115BBE will not be applicable. - AT
Note: It is a system-generated summary and is for quick reference only.