The fact that assessee was a rural lady and never been in a tax-payer category in itself is sufficient that…
Section 69 & 115BBE not applicable on excess stock generated out of business income ABCAUS Case Law Citation:ABCAUS 3704 (2023)…
Onus to explain investment sources by wife discharged when she and her husband both admitted that husbands paid the money…
Addition u/s 69 for unexplained cash deleted by the Tribunal. It was held that tag of another bank found on…
Addition for alleged cash payment based on file/data retrieved from hard disk found during search of third party quashed in…
Appeal allowed as assessee was illiterate, did not get good legal advice. Even proper and appropriate grounds could not be…
Addition u/s 69 on the basis of unsigned receipts found during search deleted. Such unsigned receipts could not have been…
Addition u/s 69 for unexplained investment on reasoning that no prudent person would keep huge amount of cash in house.…
Without rejecting books of account, it was not proper to make addition towards unexplained investment u/s 69 of the Act…
Addition u/s 68/69 deleted for cash deposit in bank of amount returned back by father and brother out of amount…