Excess stock of gold found during survey cannot be isolated with regular stock in trade to be treated unexplained investment…
The fact that assessee was a rural lady and never been in a tax-payer category in itself is sufficient that…
Addition u/s 69A for cash gifts received on the occasion of marriage and deposited in bank deleted ABCAUS Case Law…
Onus to explain investment sources by wife discharged when she and her husband both admitted that husbands paid the money…
Appeal allowed as assessee was illiterate, did not get good legal advice. Even proper and appropriate grounds could not be…
Addition u/s 69 on the basis of unsigned receipts found during search deleted. Such unsigned receipts could not have been…
Addition u/s 69 for unexplained investment on reasoning that no prudent person would keep huge amount of cash in house.…
Addition as unexplained credit/Investment in case of money launderer / hawala operator. Supreme Court dismisses SLP against High Court order…
Without rejecting books of account, it was not proper to make addition towards unexplained investment u/s 69 of the Act…
Addition made for electricity variation with quantum of production deleted. Lower consumption of electricity for the same quantum of production…