dumb document

  • Income Tax

No addition can be made on the basis of dumb papers seized in search – ITAT

No addition can be made on the basis of dumb papers seized in search without establishing any relation with the…

5 months ago
  • Income Tax

Data retrieved from Pen-drive & admission not substantive evidentiary value to make additions

Data retrieved from Pen-drive and admission by vendors though may have a persuasive value no substantive evidentiary value to make…

3 years ago
  • Income Tax

No Penalty u/s 271AAB unless undisclosed income found from seized material

No Penalty u/s 271AAB unless undisclosed income found from seized material. Disclosure made in statement u/s 132(4) not sufficient to…

4 years ago
  • Income Tax

AO can not extrapolate numbers on seized dumb document into lakhs – ITAT

AO can not extrapolate numbers on seized dumb document into lakhs. Addition made by deciphering erased figures by forensic report…

7 years ago