Human-probability test defeats political donation deductions where banking records mask accommodation-entry fund layering rather than genuine contribu...
Electronic evidence and search statements in tax assessments require authenticity review and corroboration, while procedural manuals lack statutory fo...
Tariff rate quota authorisations govern preferential imports of specified New Zealand goods through export certification and electronic customs debiti...
Electronic Continuity Bond Registration replaces manual container permissions, with quarterly reporting and re-export monitoring for duty-free contain...
Revision u/s 263 by CIT - AO has not verified the cash deposited by the partners and also loan taken from the Trust and cash embezzlement and interest free advances to related persons. All these things are not been examined by the AO. DR has rightly pointed out that ld. Pr. CIT has rightly exercised his revisionary powers u/s 263 of the Act - AT
Revision u/s 263 by CIT - AO has not verified the cash deposited by the partners and also loan taken from the Trust and cash embezzlement and interest free advances to related persons. All these things are not been examined by the AO. DR has rightly pointed out that ld. Pr. CIT has rightly exercised his revisionary powers u/s 263 of the Act - AT
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