Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Assessment of trust - addition made u/s 115BBC on account of anonymous donations - The ITAT held that the addition made by the AO was not in accordance with the provisions of section 115BBC(3) since the statute does not require the Assessee to maintain PAN and bank account statements of donors, only the identity indicating name and address. Therefore, the addition made by the AO was not sustainable and was deleted.
Assessment of trust - addition made u/s 115BBC on account of anonymous donations - The ITAT held that the addition made by the AO was not in accordance with the provisions of section 115BBC(3) since the statute does not require the Assessee to maintain PAN and bank account statements of donors, only the identity indicating name and address. Therefore, the addition made by the AO was not sustainable and was deleted.
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