Whether seized document is incriminating or not is definitely a findings of fact – High Court In a recent judgment,…
Assessment u/s 147 on the basis of seized material found during search of third party void ab-initio - ITAT In…
Additions based on statement recorded u/s 132(4) without considering Retraction Affidavit with evidences deleted In a recent judgment, ITAT has…
Addition based on projected income surrendered during search deleted as actual gross income reported in audited accounts was higher ABCAUS…
No additions can be made u/s 153A for completed/unabated assessments in absence of any incriminating material found during search u/s…
Addition for undisclosed foreign bank account deleted as the information received in pen drive under DTAC lacked basic essentials of…
Surrender of income due to recovery of documents during survey can not be said to be voluntarily. ITAT upheld penalty…
STamp duty valuation not a relevant criteria to decide payment of on-money by assessee but piece of evidence to ascertain…
Addition u/s 69 on the basis of unsigned receipts found during search deleted. Such unsigned receipts could not have been…
Incriminating documents belonging to or containing information pertaining to assessee. The High Court explains the amendment made in section 153C…