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No Tax applicable on copyrighted article when no right in the copyright of the software was granted: ITAT

Onus of establishing source of source u/s 68 does not fall on the assessee

Deposit of cash kept for medical emergencies during demonetisation cannot be held unexplained: ITAT

Notice u/s 148 to non-existent company is void-ab-initio: HC

ITAT explains calculation of tax effect for calculating monetary limit as per CBDT Circular
