Validity of addition u/s 68 when assessee has proved genuineness of transaction and AO possesses no adverse material against assessee
Whether for purposes of sec. 28(iv), amount received on account of share capital ought not to be treated as business income
CIT can exercise the revisionary power U/s 263 for making addition towards items which was wholly unconnected to the issue for which case was reopened
Amounts claimed pertaining to the works executed earlier to introduction of GST are not taxable under CGST/SGST Acts.
Validity of Cancellation of GST for the reason that purchasing dealer and selling dealer acted in connivance to fraud revenue