Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings...
Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
Addition made merely on the basis of declaration made in ITR - typographical error - there is neither any allegation that the amount has been received by the assessee or credited in her bank account nor any material has been brought on record in this regard. Merely because the assessee could not explain the balance amount as mention in her computation of income and return, the same was added to the total income of the assessee by stating the same as income from other sources. - AT
Addition made merely on the basis of declaration made in ITR - typographical error - there is neither any allegation that the amount has been received by the assessee or credited in her bank account nor any material has been brought on record in this regard. Merely because the assessee could not explain the balance amount as mention in her computation of income and return, the same was added to the total income of the assessee by stating the same as income from other sources. - AT
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