Service of notice and contractual debt acknowledgment preserved insolvency admission against a corporate guarantor despite limitation and natural just...
Original works exemption excludes standalone boulder transportation, leaving subcontracted railway-project transport services subject to service tax l...
Annual production capacity determinations excluding stenter galleries support refunds for unconstitutional excise levies without an unjust-enrichment ...
Vicarious liability for cheque dishonour requires specific allegations of responsibility and cheque signatory; generic director allegations cannot sus...
IT Resilience Index requires market infrastructure institutions to automate resilience scoring, early warnings, and continuous service-delivery monito...
Unaccounted investment recorded in the seized document - No registered document whatsoever was found during the course of search, - No summons were issued to Sub-Registrar to find out as to whether any such document referred to in the paper was readly executed in favour of assessee or not, he had simply presumed that the figures were unaccounted investment made by the assessee for the year under consideration, without there being any material on record to support such presumption. - Additions were rightly deleted by the CIT(A) - AT
Unaccounted investment recorded in the seized document - No registered document whatsoever was found during the course of search, - No summons were issued to Sub-Registrar to find out as to whether any such document referred to in the paper was readly executed in favour of assessee or not, he had simply presumed that the figures were unaccounted investment made by the assessee for the year under consideration, without there being any material on record to support such presumption. - Additions were rightly deleted by the CIT(A) - AT
Note: It is a system-generated summary and is for quick reference only.