Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
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Cash deposit during demonetization period treated as unexplained cash credit u/s 68 - CIT(A) sustained addition u/s 69A based on lack of supporting evidence for cash receipts from nursing home. Assessee's claim of maintaining regular books and audit u/s 44AB not sufficient. Tribunal remanded for fresh examination by AO in light of precedent on abnormal cash trails indicating suspicion. Unsecured loan receipts - assessee failed to prove genuineness and creditworthiness of lenders. Remanded to AO for independent enquiry and decision after giving assessee opportunity. Addition as agricultural income - assessee's claim of acceptance in earlier years rejected as res judicata not applicable. Remanded to AO to examine evidence of agricultural income for the year. AO to follow principles of natural justice, fairness and preponderance of probabilities in enquiries.
Cash deposit during demonetization period treated as unexplained cash credit u/s 68 - CIT(A) sustained addition u/s 69A based on lack of supporting evidence for cash receipts from nursing home. Assessee's claim of maintaining regular books and audit u/s 44AB not sufficient. Tribunal remanded for fresh examination by AO in light of precedent on abnormal cash trails indicating suspicion. Unsecured loan receipts - assessee failed to prove genuineness and creditworthiness of lenders. Remanded to AO for independent enquiry and decision after giving assessee opportunity. Addition as agricultural income - assessee's claim of acceptance in earlier years rejected as res judicata not applicable. Remanded to AO to examine evidence of agricultural income for the year. AO to follow principles of natural justice, fairness and preponderance of probabilities in enquiries.
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