Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditio...
Digital accessibility audit and remediation deadlines extended, while all other disability-compliance obligations for regulated entities remain unchan...
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Assessment u/s 153A - undisclosed income - purchase of properties - payment of on money - AO has rejected the reply to the show cause notice without assigning proper reasons by merely relying on the estimation without any justification. - AO has not given any break-up of the income by deducting the bund area and also the income from Fish Culture with respect to the leased lands. - the assessee has offered an amount of Rs. 74,458/-per Acre (net of Bund area), and which is more than the rate per Acre fixed by the jurisdictional Bench - CIT(A) rightly deleted the additions - AT
Assessment u/s 153A - undisclosed income - purchase of properties - payment of on money - AO has rejected the reply to the show cause notice without assigning proper reasons by merely relying on the estimation without any justification. - AO has not given any break-up of the income by deducting the bund area and also the income from Fish Culture with respect to the leased lands. - the assessee has offered an amount of Rs. 74,458/-per Acre (net of Bund area), and which is more than the rate per Acre fixed by the jurisdictional Bench - CIT(A) rightly deleted the additions - AT
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