Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Income from undisclosed sources - addition of agricultural income - Assessment of agricultural income declared by the assessee for various assessment years was questioned by the Assessing Officer, leading to additions to total income as income from undisclosed sources. - The tribunal observed that on looking at the holding of the agricultural records of land holding, the agricultural produce mentioned there in and some of the bills of APMC produced before us clearly show that assessee is engaged in agricultural activities. - Additions made to the total income regarding the cash found in the locker and agricultural income were deemed unsustainable based on the evidence presented.
Income from undisclosed sources - addition of agricultural income - Assessment of agricultural income declared by the assessee for various assessment years was questioned by the Assessing Officer, leading to additions to total income as income from undisclosed sources. - The tribunal observed that on looking at the holding of the agricultural records of land holding, the agricultural produce mentioned there in and some of the bills of APMC produced before us clearly show that assessee is engaged in agricultural activities. - Additions made to the total income regarding the cash found in the locker and agricultural income were deemed unsustainable based on the evidence presented.
Note: It is a system-generated summary and is for quick reference only.