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...
Addition of agricultural income as unexplained income - No agriculture activities can be said to be done. Further, in the form No. 7/12, there is no details of farming being done by the assessee and the nature of the crops, and the quantification of the land, has not been mentioned. - Additions confirmed - However, AO directed to make a disallowance to the extent of 25% of the expenditure on account of earning of agriculture income and pass an order accordingly - AT
Addition of agricultural income as unexplained income - No agriculture activities can be said to be done. Further, in the form No. 7/12, there is no details of farming being done by the assessee and the nature of the crops, and the quantification of the land, has not been mentioned. - Additions confirmed - However, AO directed to make a disallowance to the extent of 25% of the expenditure on account of earning of agriculture income and pass an order accordingly - AT
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