CBDT directs AOs to stop coercing taxpayers for admitting undisclosed income during search/survey proceedings – Letter [F.No.286/98/2013-IT (INV.II], dated 18-12-2014.

The CBDT had noticed instances of undue influence / coercion on assesses to admit undisclosed income during search or survey proceedings. Thus, CBDT has reiterated that any such instance of undue influence / coercion shall be viewed by it adversely

Misleading advertisement by developer on quality of services to be provided in housing project was unfair trade practice.

As decided in the case of Deepak Kumar Verma V. Shourya Towers (P) Ltd. [2015] 53 taxmann.com 98 (CAT).
Where the builders provided any misleading advertisement on quality of services to be provided in housing project, which are proposed to be provided by them, and if they could not provide such quality, it could be inferred that they were guilty of adopting unfair trade practice.