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...
Revision u/s 263 - undisclosed income accepted / acknowledged by the assessee during the course of survey proceedings - There is a marked difference between “money/ cash” being “found” at the premises of the assessee and the assessee being “found” to be the “owner” of money /cash”. Section 69A of the Act only contemplates of the latter situation. - AT
Revision u/s 263 - undisclosed income accepted / acknowledged by the assessee during the course of survey proceedings - There is a marked difference between “money/ cash” being “found” at the premises of the assessee and the assessee being “found” to be the “owner” of money /cash”. Section 69A of the Act only contemplates of the latter situation. - AT
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