The Tribunal remanded the appeal after the CIT(A) did not consider additional evidence filed under Rule 46A. The assessee can now submit confirmations to substantiate claims. Key takeaway: procedural ...
Learn how to strengthen cyber hygiene, modernize security standards, leverage fingerprinting, and more to defend against ...
The ITAT ruled that unexplained cash credit cannot be added under Section 68 when the assessee furnishes full documentation, setting aside the addition of ₹15 lakh and related interest ...
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