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nine. I have diligently deemed the rival submissions. The two the AO and CIT(A) approved The reality that the cash receipts are very little but sale proceeds in the company with the assessee. The addition is designed only on The premise that after demonetization, the demonetized notes couldn't have been approved as valid tender. Since the sale proceeds for which cash was acquired from The shoppers was now admitted as income and When the cash deposits are added under segment sixty eight of the Act that may quantity to double taxation the moment as product sales and once again as unexplained cash credit which can be versus the rules of taxation. It is also on document which the assessee was having only one supply of money from trading in beedi, tea electrical power and pan masala and thus provisions of area 115BBE with the Act should have no software in order to address the revenue of your assessee as cash flow from other resources. Hon’ble Kolkata Tribunal in the case of CIT Vs. Linked Transport Pvt.
"The burning of diesel together with other fossil gasoline is the main reason for weather breakdown and The federal government's intention appears to be to go the cost of that from buyers onto business," he stated.
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The professor, who specialises in environmentally friendly political financial system, claimed the target was to align an market "which makes fourteen million tonnes of carbon on a yearly basis" with Web-zero targets.
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Motorists can also be set for reduction for the petrol pump, with A short lived halving from the gas excise tax.
– AO culled out which the deposits which was made of bank notes that were declared as not legal tender owing to demonetization of currency .
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