Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
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Return of the money / cash which was seized - ITAT accepted observed that the cash seized from Petitioner is the professional income and therefore cannot be treated as unexplained income - The contention of the revenue that the ITAT erred and the Court should not consider the order of the ITAT is highly objectionable. If the Officers of the Income Tax Department are allowed to continue this way, it will result only in undue harassment to assessees and chaos in administration of tax laws. - HC
Return of the money / cash which was seized - ITAT accepted observed that the cash seized from Petitioner is the professional income and therefore cannot be treated as unexplained income - The contention of the revenue that the ITAT erred and the Court should not consider the order of the ITAT is highly objectionable. If the Officers of the Income Tax Department are allowed to continue this way, it will result only in undue harassment to assessees and chaos in administration of tax laws. - HC
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