Coercive recovery during GST searches is restrained pending scrutiny, preserving normal business operations and requiring adherence to investigation g...
COVID-19 limitation exclusion and destination-specific e-way bills govern revisional timelines and penalties for undocumented third-party plywood deli...
Questions arising from miscellaneous application orders cannot challenge unaltered Tribunal findings, leaving the original order separately challengea...
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The appellant could not establish the source for cash deposits during demonetization. The Appellate Tribunal held that sales cannot be rejected solely based on higher sales compared to previous periods. The explanation of receiving cash from customers for jewelry sales was considered reasonable. The appellant provided evidence of sufficient cash withdrawals before demonetization, supporting the cash deposits. The Tribunal found the explanation satisfactory, citing a precedent. The Tribunal upheld the deletion of additions by the Commissioner, dismissing the revenue's appeal.
The appellant could not establish the source for cash deposits during demonetization. The Appellate Tribunal held that sales cannot be rejected solely based on higher sales compared to previous periods. The explanation of receiving cash from customers for jewelry sales was considered reasonable. The appellant provided evidence of sufficient cash withdrawals before demonetization, supporting the cash deposits. The Tribunal found the explanation satisfactory, citing a precedent. The Tribunal upheld the deletion of additions by the Commissioner, dismissing the revenue's appeal.
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