Addition u/s 69 for unexplained cash deleted by the Tribunal. It was held that tag of another bank found on…
In the absence of finding as to the year of purchase, jewellery found in locker would not represent the undisclosed…
The assessee alone can decide whether to keep cash in locker or deposit in bank FDR. ITAT deleted addition made…
High Court explains mandate of "reasons to suspect" and "reasons to believe" in income tax search, quashed warrants of authorization…
Cash book not found at search produced later was eye wash. Allahabad High Court rejects contention that it was with…