The Delhi Bench of Income Tax Appellate Tribunal has held that without pointing out any specific defect in the audited books of accounts, the AO cannot and should not make any estimated addition.The bench of Kul Bharat and N. K. Billaiya has observed that the expenses claimed by the assessee were also test-checked, and while making the addition, the. The …
The Allahabad High Court has observed that the defect of non-filing an affidavit in support of an election petition at the stage of filing of an election petition cannot be cured by way of filing the subsequent affidavit. The Court concluded that the Election Tribunal had rightly rejected the election petition at a preliminary stage for the non-compliance of a …
The Bombay High Court has ruled that the issue whether the arbitration was invoked and the Statement of Claim was filed, by a person duly authorized by the claimant, goes to the root of the matter, with respect to which the arbitral tribunal may make a final arbitral award. Thus, the Court held that the order passed by the arbitral …
