BCD exemption for specified display assembly inputs extended for automotive, medical and industrial applications, with defined exclusions and sunset d...
Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's ...
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Addition u/s 68 - the Tribunal noted the extensive documentary evidence provided by the assessee to establish the legitimacy of the loan transactions. However, the AO failed to conduct proper investigations and relied solely on the report from the investigation wing. As the assessee had fulfilled its initial burden of proof, the Tribunal directed the deletion of the addition.
Addition u/s 68 - the Tribunal noted the extensive documentary evidence provided by the assessee to establish the legitimacy of the loan transactions. However, the AO failed to conduct proper investigations and relied solely on the report from the investigation wing. As the assessee had fulfilled its initial burden of proof, the Tribunal directed the deletion of the addition.
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