Salaried taxpayers are looking at FM Nirmala Sitharaman to provide further relief under the new income tax regime, especially ...

The Tribunal held that cash deposited during demonetisation was supported by evidence of cash sales and debtor collections. Once the source was substantiated, addition under Section 68 was ...

The Tribunal upheld deletion of additions where cash sales during demonetisation were backed by invoices, VAT payments, and statutory records. Statistical suspicion alone cannot override credible ...