Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Addition of income from other sources u/s 69A - Assessee was found in possession of loose slips - appellant was not found to be owner of any money, Bullion or Jewellery etc. - assessee challenged addition as made on assumption and presumption - CIT(A) was not justified in confirming the addition ignoring the affidavit and rebuttal in violation of principles of natural justice. - AT
Addition of income from other sources u/s 69A - Assessee was found in possession of loose slips - appellant was not found to be owner of any money, Bullion or Jewellery etc. - assessee challenged addition as made on assumption and presumption - CIT(A) was not justified in confirming the addition ignoring the affidavit and rebuttal in violation of principles of natural justice. - AT
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