A Chartered Accountant is not required to verify the genuineness of documents submitted by clients: SC
Additions under section 69A must rest on tangible, verifiable evidence, not presumptions and whatsapp Chat
PENNY STOCK LTCG CASES: THE EVOLUTION OF TAX LAW AND THE JUDICIAL REBUILDING OF SECTION 68 PRINCIPLES
When Scholarships Become Business Expenditure: What Harish Salve’s Case Teaches About Modern Brand-Building Under Income Tax Law
ITC cannot be rejected merely on the ground that the supplier’s GST registration was cancelled with retrospective effect.
CA issuance of Form No. 15CB under the Income-Tax Act does not amount to abetment of money laundering.
Penny Stock Addition: Genuineness must be tested on human probabilities and surrounding circumstances, not mere documentation- ITAT Ahemedabad