rule 46a

Judgments on rule 46a

• Smt Gloria Eugenia Rynjah Banerji vs Income Tax Officer — ITAT,
  The assessee successfully explained the source of cash deposits as proceeds from the sale of inherited land, supported by credible evidence.
• Union of India & Anr. vs M/s. Ganpati Dealcom Pvt. Ltd. — SC,
  The 2016 Amendment Act cannot be applied retrospectively as it creates new offences and substantive changes, which cannot be applied to past transactions.