Genuineness and creditworthiness not proved if assessee failed to produce the person

Explanation that the deposit of cash in the bank is out of the cash withdrawals from bank account earlier and validity of addition during income tax assessment

Eligibility of capital gains deduction if assessee failed to deposit unutilized amount of capital gains in capital gains scheme account by date of filing of return of income

Capital gains exemption under section 54EC if there is a delay in receipt of sale consideration amount and amount is invested after prescribed time period

Applicability of Penalty under section 271(1)(c) for discrepancy in Form 26AS and Form No. 16

An Interesting Issue in GST: Availability of Input Tax Credit (ITC) on capital goods and input services if used for supply of both taxable and exempted goods