Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Unexplained cash deposits during demonetization period u/s 69A - The cash deposited in the bank by the assessee during the demonetization period was out of the cash sales and the realization from the trade debtors duly shown in the book of accounts which were accepted by the A.O. - the additions made by the AO on the basis of surmises and conjectures was rightly deleted by the Ld. CIT(A). - AT
Unexplained cash deposits during demonetization period u/s 69A - The cash deposited in the bank by the assessee during the demonetization period was out of the cash sales and the realization from the trade debtors duly shown in the book of accounts which were accepted by the A.O. - the additions made by the AO on the basis of surmises and conjectures was rightly deleted by the Ld. CIT(A). - AT
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