Applicability of provisions of Section 115BBE read with Section 69, 69A and 69C in a case arising before Settlement Commission…
ITAT directed AO to serve notice of hearing both through electronic and physical mode upon the assessee In a recent…
Provisions of section 69 not applicable on the profit from trading of speculative Transactions In a recent judgment, ITAT has…
It is quite reasonable and logical for a married daughter to keep her jewellery with her mother. ITAT deleted addition…
Income returned under other sources can not be recharacterised as income u/s 69A and subjected to higher tax u/s 15BBE…
Stock surrendered during survey held business income not cash credits or unexplained money u/s 69 or 69A. Question of application…
To attract provisions of section 69A sine qua non is “ownership” of money etc. which is not recorded in the…
Non-issuance of the notice u/s 154(3) is a procedural irregularity. ITAT directs AO to issue notice and give opportunity ABCAUS…
No revision u/s 263 can be done on debatable Issue on applicability of provision of Section 115BBE of the Act…
Excess stock of gold found during survey cannot be isolated with regular stock in trade to be treated unexplained investment…