PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Addition u/s 68 - unexplained cash credit received - onus to prove - share capital/premium received by the appellant - The Tribunal (ITAT) found that the assessee failed to prove the creditworthiness of the investor and the genuineness of the transaction. The application for the admission of additional evidence was also rejected, as the assessee had ample opportunities to present this information during the earlier stages of the proceedings.
Addition u/s 68 - unexplained cash credit received - onus to prove - share capital/premium received by the appellant - The Tribunal (ITAT) found that the assessee failed to prove the creditworthiness of the investor and the genuineness of the transaction. The application for the admission of additional evidence was also rejected, as the assessee had ample opportunities to present this information during the earlier stages of the proceedings.
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