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...
Customs Assessment Portal centralises classification and valuation guidance to support consistent, transparent and informed compliance across stakehol...
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Unexplained jewellery seized during search and seizure operations treated as explained based on assessee's high income and family status. Assessing Officer's addition u/s 69A for unexplained jewellery set aside, following jurisdictional High Court's decision in Ashok Chaddha case, which recognized holding of substantial jewellery as normal custom in Indian society. Assessee's explanation regarding jewellery held on behalf of sisters-in-law accepted. Appellate Tribunal allowed assessee's appeal and directed deletion of additions made u/s 69A.
Unexplained jewellery seized during search and seizure operations treated as explained based on assessee's high income and family status. Assessing Officer's addition u/s 69A for unexplained jewellery set aside, following jurisdictional High Court's decision in Ashok Chaddha case, which recognized holding of substantial jewellery as normal custom in Indian society. Assessee's explanation regarding jewellery held on behalf of sisters-in-law accepted. Appellate Tribunal allowed assessee's appeal and directed deletion of additions made u/s 69A.
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