Appellate enhancement limits protect against new income sources, while documented credits and prior-year investments resist unexplained-income additio...
Capital-gains exemption for charitable trusts extends to qualifying fixed deposits, while unrecoverable TDS write-offs may constitute income applicati...
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Unexplained share capital/share application money - When the source of the impugned amount is itself bogus, the net result cannot be genuine unless and until, positive material is brought on record to contradict the finding of the Department - AT
Unexplained share capital/share application money - When the source of the impugned amount is itself bogus, the net result cannot be genuine unless and until, positive material is brought on record to contradict the finding of the Department - AT
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