Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Addition on account of credits in bank account - CIT(A) himself has considered the fact that the wife of the assessee has profit on share trading and accordingly deleted the addition, therefore, the initial burden had been discharged by the assessee. CIT(A) should also have deleted the addition on account of investment
Addition on account of credits in bank account - CIT(A) himself has considered the fact that the wife of the assessee has profit on share trading and accordingly deleted the addition, therefore, the initial burden had been discharged by the assessee. CIT(A) should also have deleted the addition on account of investment
Note: It is a system-generated summary and is for quick reference only.