Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Addition u/s 68 - Unexplained share capital receipt - Mere paperwork by the assessee does not take the authorities anywhere, when the learned AO suspected the real existence of the entities that applied and paid for share application and share premium and insisted that a higher degree of proof is required in that respect. - Order of the CIT(A) deleting the additions, set aside - AT
Addition u/s 68 - Unexplained share capital receipt - Mere paperwork by the assessee does not take the authorities anywhere, when the learned AO suspected the real existence of the entities that applied and paid for share application and share premium and insisted that a higher degree of proof is required in that respect. - Order of the CIT(A) deleting the additions, set aside - AT
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