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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Documentary substantiation governed the disputed tax claims and electronic-record addition. Children's tuition-fee deduction was confined to payments supported by receipts, while the unsupported balance was disallowed because the claimant did not discharge the burden of proof. House rent allowance exemption was also disallowed for lack of supporting evidence. The challenge alleging inadequate hearing failed because four appellate notices were not complied with. Seized Excel entries identifying amounts as loans received from the assessee supported the unexplained-investment addition, as no material established that the entries were wrongly classified or represented company business transactions.
Documentary substantiation governed the disputed tax claims and electronic-record addition. Children's tuition-fee deduction was confined to payments supported by receipts, while the unsupported balance was disallowed because the claimant did not discharge the burden of proof. House rent allowance exemption was also disallowed for lack of supporting evidence. The challenge alleging inadequate hearing failed because four appellate notices were not complied with. Seized Excel entries identifying amounts as loans received from the assessee supported the unexplained-investment addition, as no material established that the entries were wrongly classified or represented company business transactions.
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