CIT approval u/s 153D in bulk draft assessment orders on a single day held to be mechanical approval vitiating entire…
Data retrieved from Pen-drive and admission by vendors though may have a persuasive value no substantive evidentiary value to make…
Addition for undisclosed foreign bank account deleted as the information received in pen drive under DTAC lacked basic essentials of…
Addition u/s 69A for unexplained cash deposited in bank account of the assessee in excess of his yearly salary income…
Mandatory provisions of Section 153C must be followed before proceeding where AO is same for person searched and third party…
CBDT Circular though meant for non-seizure of jewellery takes into account quantity of jewellery generally held by family members of…
STamp duty valuation not a relevant criteria to decide payment of on-money by assessee but piece of evidence to ascertain…
ITAT rejects and disbelieves cash gifts by close relatives at the time of marriage and anniversary as no such evidence…
Assessee can not be taxed for jewellery belonging to family members erroneously or under compulsion offered to tax during search…
Addition for alleged cash payment based on file/data retrieved from hard disk found during search of third party quashed in…