Appellate enhancement limits protect against new income sources, while documented credits and prior-year investments resist unexplained-income additio...
Capital-gains exemption for charitable trusts extends to qualifying fixed deposits, while unrecoverable TDS write-offs may constitute income applicati...
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Scope of re-assessment proceedings u/s 147 - Benefit of exemption u/s. 10(23C)(iiiae) proposed to be denied - addition on account of Cash deposited in the Bank account - the additions made by Ld. Assessing Officer on other grounds not finding part of reasons for reopening assessment, are liable to be set-aside. - AT
Scope of re-assessment proceedings u/s 147 - Benefit of exemption u/s. 10(23C)(iiiae) proposed to be denied - addition on account of Cash deposited in the Bank account - the additions made by Ld. Assessing Officer on other grounds not finding part of reasons for reopening assessment, are liable to be set-aside. - AT
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