ITAT Ahmedabad upheld ₹59.9 lakh addition from demonetisation-period cash deposits and GP estimation, confirming the rejection of unverifiable books due to abnormal sales and fraudulent ...
ITAT Pune ruled that the Maharashtra PSI-2007 subsidy of ₹37.85 crore is a capital receipt. The order reversed CIT(A) and AO’s revenue treatment, protecting the assessee from ...