cogent material

ITAT Pune - Income Tax - Share Application - Subscription Transaction - Genuineness of Share Application - taxscan
ITAT upholds Addition in Absence of Cogent Material for genuineness of Share Application/Subscription Transaction [Read Order]
February 10, 2024
Trading Loss - Bogus - ITAT - cogent material - taxscan
Trading Loss incurred cannot be held Bogus merely based on Modus Operandi unearthed from Third Party without cogent materials: ITAT [Read Order]
December 15, 2022
Lower Tax Authorities - cogent material on record - Delhi High Court - Taxscan
Lower Tax Authorities can’t sustain addition without any cogent material on record: Delhi High Court [Read Judgment]
February 4, 2021
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