The Tribunal held that additions cannot be sustained merely on third-party Excel sheets and statements. It ruled that absence of independent evidence and denial of cross-examination renders such ...

Zapier reports AI agent orchestration coordinates specialized AI agents for efficient, cohesive workflows, enhancing automation and decision-making while reducing errors and costs.

The Tribunal ruled that revision under Section 263 requires examination of approval granted under Section 153D. Without establishing any defect in such approval, the assessment cannot be termed ...