Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
Charitable tree plantation and maintenance for environmental preservation treated as "charitable activity", exempt from GST under Notification 12/2017...
Addition under section 69 raised on a protective basis was set aside where seized third party material and statements did not explicitly prove cash 'on money' payments and the assessee denied such payments; ITAT held that reliance on limited third party evidence without corroboration is insufficient to attribute payments to the assessee. The tribunal also noted that a substantive addition against the closely connected brother had been deleted on merits by the first appellate authority, and therefore the protective addition against the assessee could not survive; appeal allowed.
Addition under section 69 raised on a protective basis was set aside where seized third party material and statements did not explicitly prove cash 'on money' payments and the assessee denied such payments; ITAT held that reliance on limited third party evidence without corroboration is insufficient to attribute payments to the assessee. The tribunal also noted that a substantive addition against the closely connected brother had been deleted on merits by the first appellate authority, and therefore the protective addition against the assessee could not survive; appeal allowed.
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