Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Page of 4782
Press 'Enter' after typing page number.
301 to 320 of 95636 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Addition u/s 68 - AO doubted the credit worthiness - It is not a case where the ld. CIT(A) has not given an opportunity to the AO to rebut the submissions made before him. In this view of the matter and in view of the detailed discussion made by the ld. CIT(A) while deleting the addition on account of share application money and unsecured loan in respect of different investors as mentioned earlier, the same, in our opinion, does not call for any interference and, accordingly, the same is upheld. - AT
Addition u/s 68 - AO doubted the credit worthiness - It is not a case where the ld. CIT(A) has not given an opportunity to the AO to rebut the submissions made before him. In this view of the matter and in view of the detailed discussion made by the ld. CIT(A) while deleting the addition on account of share application money and unsecured loan in respect of different investors as mentioned earlier, the same, in our opinion, does not call for any interference and, accordingly, the same is upheld. - AT
Note: It is a system-generated summary and is for quick reference only.