Electronic evidence and search statements in tax assessments require authenticity review and corroboration, while procedural manuals lack statutory fo...
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Electronic Continuity Bond Registration replaces manual container permissions, with quarterly reporting and re-export monitoring for duty-free contain...
Addition of cash deposited during the demonetisation period in bank account - unexplained income - taxation @ 60% as provided u/s. 115BBE - The tribunal acknowledged the appellant's submission regarding the source of cash deposits during demonetization and found that the addition made by the Assessing Officer was erroneous. They directed the Assessing Officer to make an addition of equal to 10% of the cash deposit and tax it under normal provisions instead of section 115BBE of the Act.
Addition of cash deposited during the demonetisation period in bank account - unexplained income - taxation @ 60% as provided u/s. 115BBE - The tribunal acknowledged the appellant's submission regarding the source of cash deposits during demonetization and found that the addition made by the Assessing Officer was erroneous. They directed the Assessing Officer to make an addition of equal to 10% of the cash deposit and tax it under normal provisions instead of section 115BBE of the Act.
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TaxTMI 
TaxTMI 
of 4921 
