Admissibility of electronic evidence bars undervaluation demands where printouts, retracted statements and no cross-examination leave the case unprove...
Limitation in oppression and mismanagement proceedings: prior knowledge of removal and dilution barred the challenge, with valuation directions upheld...
Insolvency professional agency governance rules amended to add nominee directors, tighten independent director eligibility, and regulate managing dire...
Unexplained cash deposits - Genuiness of Agricultre income - Sale of mango and chikoo and miscellaneous vegetable - from number of trees the estimation of yields of fruits could be easily got estimated. No such exercise was conducted before making any enhancement. - In absence of adverse evidence against furnishing by assessee, Ld. CIT(A) was not justified in making enhancement - AT
Unexplained cash deposits - Genuiness of Agricultre income - Sale of mango and chikoo and miscellaneous vegetable - from number of trees the estimation of yields of fruits could be easily got estimated. No such exercise was conducted before making any enhancement. - In absence of adverse evidence against furnishing by assessee, Ld. CIT(A) was not justified in making enhancement - AT
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