The Tribunal set aside an addition made only on documents seized from a builder during search proceedings. The ruling underscores that independent evidence against the assessee is ...
Rejecting contradictory treatment, the Tribunal ruled that the Revenue cannot approbate and reprobate by accepting the lender’s scrutiny while taxing the borrower under section 68. The addition was ...
Avoid these mistakes to build automation that survives UI changes, validates outcomes properly, and provides useful feedback.
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