Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
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Unexplained cash credit u/s 68 - onus to prove source of cash - The Tribunal found that the assessee's business model of currency exchange was genuine, supported by evidence from previous assessments, cash book entries, and balance sheet figures. Therefore, the addition on cash deposits was deleted. Additionally, the challenge to the validity of jurisdiction became irrelevant after the Tribunal granted relief to the assessee on merits.
Unexplained cash credit u/s 68 - onus to prove source of cash - The Tribunal found that the assessee's business model of currency exchange was genuine, supported by evidence from previous assessments, cash book entries, and balance sheet figures. Therefore, the addition on cash deposits was deleted. Additionally, the challenge to the validity of jurisdiction became irrelevant after the Tribunal granted relief to the assessee on merits.
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