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...
Unexplained investment - Addition u/s 69/69B - An agreement even itself will not be enforceable in the eyes of law unless character of the land is changed viz. it is being converted into new tenure and such conversion is depended upon the payment of premium to the Government, and sanction from the Government. In these situations, it is difficult to infer that the assessee would pay on-money before such incident of conversion happen. This was the positive evidence produced by the assessees for rebutting the belief formed by the AO - CIT(A) rightly deleted the additions - AT
Unexplained investment - Addition u/s 69/69B - An agreement even itself will not be enforceable in the eyes of law unless character of the land is changed viz. it is being converted into new tenure and such conversion is depended upon the payment of premium to the Government, and sanction from the Government. In these situations, it is difficult to infer that the assessee would pay on-money before such incident of conversion happen. This was the positive evidence produced by the assessees for rebutting the belief formed by the AO - CIT(A) rightly deleted the additions - AT
Note: It is a system-generated summary and is for quick reference only.