Retracting from income offered during survey and challenging non opportunity of cross examination at assessment stage - upheld In a…
Income surrendered in relation to hospital building construction by doctor was not unexplained investment u/s 69 liable to higher tax…
Stock surrendered during survey held business income not cash credits or unexplained money u/s 69 or 69A. Question of application…
Non-issuance of the notice u/s 154(3) is a procedural irregularity. ITAT directs AO to issue notice and give opportunity ABCAUS…
Excess stock of gold found during survey cannot be isolated with regular stock in trade to be treated unexplained investment…
Addition made during survey for difference construction expenses between tally accounting package and manual register deleted by ITAT ABCAUS Case…
Surrender of income due to recovery of documents during survey can not be said to be voluntarily. ITAT upheld penalty…
Addition u/s 69 for unexplained cash deleted by the Tribunal. It was held that tag of another bank found on…
Only DG Investigation and Commissionerates TDS authorised to have power to order income tax survey u/s 133A with effect from…
Sales of entire year could not be estimated based on cash found during survey. By no means it could be…