Addition made on the basis of WhatsApp chat without certificate u/s 65B(4) of the Indian Evidence Act (E-certificate) deleted In…
Merely on basis of unsigned document it cannot be assumed that amount/price paid is as stated in said document -…
Assessment u/s 147 on the basis of seized material found during search of third party void ab-initio - ITAT In…
ITD using Digital Forensics & Financial Analysis experts during Search operations Income Tax Department deploying Digital Forensics & Financial Analysis…
Provisions of section 69 not applicable on the profit from trading of speculative Transactions In a recent judgment, ITAT has…
Digital Evidence Investigation Manual of CBDT is mandatory to be followed by ITD while conducting search and seizure and it…
It is quite reasonable and logical for a married daughter to keep her jewellery with her mother. ITAT deleted addition…
Once, relief is granted based on the remand report of the AO, revenue would be precluded from filing any further…
Diamond jewellery is always studded with gold and loose diamonds were found during search operation, ITAT deleted addition u/s 69A …
No addition can be made on the basis of dumb papers seized in search without establishing any relation with the…