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Archive: 18 January 2020

Posts in 18 January 2020

Live Course on Appeal, Pleading & Drafting under GST by CA Sachin Jain

May 15, 2024 6447 Views 0 comment Print

oin us for an immersive live course led by renowned expert CA Sachin Jain, as we delve into the intricacies of appeal, pleading, and drafting under GST.

Benefit of Rule 6DD(c)(v) of cannot be given to Cash deposited directly in bank account of beneficiary

January 18, 2020 1485 Views 0 comment Print

Ajai Kumar Singh Khaldelial Vs PCIT (Allahabad High Court) In the present case, the question which arises for consideration is that in case, cash is deposited directly in the bank account of the beneficiary, can the benefit of Rule 6DD(c)(v) of the Rules, 1962, can be given to the assessee. Such transaction by depositing cash […]

Section 153A Assessment not sustainable if No incriminating material found during search

January 18, 2020 1431 Views 0 comment Print

It is an admitted fact that except jewellery which remained duly explained, no material much less incriminating material was found during search, therefore, in the absence of any incriminating material recovered during search assessment having remained unabated as on date of search could not be interfered with while framing assessment under section 153A.

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