Third-Party Statements Alone Insufficient; ITAT Deletes Additions

Third-Party Statements Alone Insufficient; ITAT Deletes Additions The assessee, an individual earning mainly interest income, was subjected to proceedings under […]

No Section 69A Addition Where Family Jewellery Exceeds Seized Assets

A search under Section 132 was conducted on the Passi family group, during which substantial jewellery, cash, and foreign currency […]