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...
Unexplained credit claims for a spousal gift were not accepted on the record because the assessee failed to produce contemporaneous bank statements or a clear mode of transfer and material discrepancies existed in the donor's tax schedules; the AO lacked effective opportunity to verify late-disclosed details. Applying the prima facie onus for unexplained credits, the Tribunal remitted the matter to the jurisdictional AO for fresh adjudication and directed the assessee to furnish complete documentary evidence and permitted factual verification before any addition is made.
Unexplained credit claims for a spousal gift were not accepted on the record because the assessee failed to produce contemporaneous bank statements or a clear mode of transfer and material discrepancies existed in the donor's tax schedules; the AO lacked effective opportunity to verify late-disclosed details. Applying the prima facie onus for unexplained credits, the Tribunal remitted the matter to the jurisdictional AO for fresh adjudication and directed the assessee to furnish complete documentary evidence and permitted factual verification before any addition is made.
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