CBDT order for transfers/postings in the grade of Addl. CIT and JCIT in Investigation Wing /Central Charges
CBDT has made 111 transfers/postings in the grade of Additional Commissioner of Income Tax (Addl. CIT) and Joint Commissioner of Income Tax (JCIT) in the Investigation Wing /Central Charges.
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- Jewellery purportedly received from grandparent under Will added as unexplained credits
- SC lays down tests to determine if a debt is financial debt or operational under IBC
- Commonality of directors of companies does not mean deposits received was bogus
- Application though named as rectification but if tax is not legitimate, it also touches merit: HC
- Cost of acquisition as on 01.04.1981 taken as per valuer report by reverse indexing of FMV
