The AO had treated all bank cash deposits as unexplained under section 69A. The Tribunal held that regular cash sales explained most deposits and restricted the addition to ₹10 lakh ...
The Tribunal held that reassessment fails when the show-cause notice is issued on an incorrect factual premise. Jurisdiction under section 147 collapses if the foundation under section 148A is ...
HDFC Bank Ltd. posted better-than-expected results on healthy loan growth, signaling that India’s biggest private sector ...
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