Human-probability test defeats political donation deduction where banking records mask accommodation-entry fund layering and evidence shows non-genuin...
Commercial property status protects capital-gains exemption when residential-house ownership limits are tested, while agricultural-land character gove...
Investigation deposits refunded after failed customs demands fall outside the statutory appellate pre-deposit interest regime and may attract compensa...
Resolution plan finality extinguishes unquantified operational-creditor claims and pending proceedings unless the approved plan expressly preserves th...
Additions u/s 68 - discharging the onus in establishing the identity of the shareholders, their creditworthiness and genuineness of the transactions - While deciding the question of law against the assessee, matter remanded back to ITAT for fresh decision. - HC
Additions u/s 68 - discharging the onus in establishing the identity of the shareholders, their creditworthiness and genuineness of the transactions - While deciding the question of law against the assessee, matter remanded back to ITAT for fresh decision. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
