Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Addition u/s 68 - unexplained cash credit - Onus to prove - it is not the case that the AO was not afforded the opportunities for his comments on the additional documents filed by the assessee - the assessee failed to discharge his onus cast upon him under the provisions of section 68 - Additions confirmed. - AT
Addition u/s 68 - unexplained cash credit - Onus to prove - it is not the case that the AO was not afforded the opportunities for his comments on the additional documents filed by the assessee - the assessee failed to discharge his onus cast upon him under the provisions of section 68 - Additions confirmed. - AT
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