The fact that assessee was a rural lady and never been in a tax-payer category in itself is sufficient that…
Addition for unexplained cash deleted as assessee consistently declared tuition income and paid tax over 20 -25 years ABCAUS Case…
NFAC passes copy paste order narrating wrong facts. ITAT deleted addition towards cash deposits u/s 69A ABCAUS Neutral Case Law…
Cash deposited on same day of sale deed execution has a prima facie direct nexus between source of cash deposit…
40 percent deduction for cash deposit in undisclosed bank account was very liberal as no details/evidences of expenses submitted by…
Addition for cash deposit upheld for absence of cash flow statement/cash book ABCAUS Case Law CitationABCAUS 3633 (2023) (01) ITAT…
ITAT admits additional evidences as assessee died before assessment proceedings and it could not be collected in time by legal…
Addition for cash deposit in bank set aside where AO accepted the turnover under presumptive taxation ABCAUS Case Law CitationABCAUS…
Reassessment proceedings without sending Inspector to serve notice personally or by affixture where notice served by speed post was returned…
AO not allowed to make addition in the hands of the housewives for cash deposit in bank during demonetization if…