While sales proceeds were claimed as the source, unexplained cash receipts appeared in the cash book. The Tribunal directed the Assessing Officer to re-examine deposits after detailed verification of ...

The ruling clarifies that additions for unexplained investments cannot survive where credible evidence on source is later produced. The Tribunal restored the issue to the Assessing Officer to examine ...

As an ecological disruption is reshaping our relationship with nature, songs about water teach us about how to value it today ...