Bitumen not valuable article u/s 69A as it requires ownership in large quantity to treat it valuable - Supreme Court…
Delay in filing appeal condoned as assessee was not a tech savvy person and could not see notice sent to…
Addition u/s 69A for cash gifts received on the occasion of marriage and deposited in bank deleted ABCAUS Case Law…
Assessee cannot be asked to explain the bank transactions of an unrelated party - ITAT deleted addition u/s 69A ABCAUS…
NFAC passes copy paste order narrating wrong facts. ITAT deleted addition towards cash deposits u/s 69A ABCAUS Neutral Case Law…
Sales & collection of sundry debtors in SBN during demonetization period held to be assessee’s own money ABCAUS Case Law…
40 percent deduction for cash deposit in undisclosed bank account was very liberal as no details/evidences of expenses submitted by…
When appeal is pending before CIT(A), revisionary jurisdiction u/s 263 can not be exercised - ITAT ABCAUS Case Law CitationABCAUS…
ITAT admits additional evidences as assessee died before assessment proceedings and it could not be collected in time by legal…
AO not allowed to make addition in the hands of the housewives for cash deposit in bank during demonetization if…