Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
ITAT held that the assessee failed to produce the approval order under Section 153D, rendering challenge to the assessment order ineffective. The tribunal rejected additional grounds raised by the assessee due to lack of substantive evidence. The AO's assessment was found problematic regarding income declaration, with insufficient documentation to explain cash sources during search proceedings. The assessee's failure to provide supporting evidence for income from real estate business and cash explanations led to dismissal of the appeal, upholding the original assessment order as prejudicial to revenue interests.
ITAT held that the assessee failed to produce the approval order under Section 153D, rendering challenge to the assessment order ineffective. The tribunal rejected additional grounds raised by the assessee due to lack of substantive evidence. The AO's assessment was found problematic regarding income declaration, with insufficient documentation to explain cash sources during search proceedings. The assessee's failure to provide supporting evidence for income from real estate business and cash explanations led to dismissal of the appeal, upholding the original assessment order as prejudicial to revenue interests.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
