Where evidence relating to source of cash deposits was not considered by AO and assessees explanation was plausible, AO was directed to consider the submission of assessee and no addition would be war ... Read more..

Where certain amount of capital gain was utilized for purchase of house in the name of assessees spouse, the assessee was eligible for benefit of deduction under section 54. ... Read more..

Where TDS on assessees salary was deducted but not deposited with Govt., assessee would not be entitled to the credit of such TDS. ... Read more..

Since intent of the legislation is to ensure that the assessee is given an opportunity to be heard and file its reply on merits, the assessee was permitted to approach the Appellate Authority under se ... Read more..

Where the goods were intercepted on the ground that same were being transported without having necessary documents, however, along with the notice, the delivery challan and e-way bill were produced in ... Read more..

Where proceedings were initiated against assessee on the ground that invoice number was wrongly mentioned in the e-way bill, however, no other discrepancy whatsoever was pointed out with regard to qua ... Read more..

Resolution plan is approved on the commercial wisdom of the CoC and hence, not liable to be questioned. ... Read more..

Petitioner failed to file any evidence, which proved that making of award was vitiated by fraud and corruption, it was also not the petitioners case that either arbitration agreement or contract was i ... Read more..

Appellants were non-executive director of company and they were not involved in transactions, there was also absence of specific allegations to demonstrate their direct involvement in the affairs of t ... Read more..