Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
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Treatment to assessee's income - business of production of nursery plants and banana plants, tissue culture activities etc - merely because a greenhouse in involved, the nature of operations would not change - activities involved basic agricultural operations and therefore income thereof constitutes agriculture income. - AT
Treatment to assessee's income - business of production of nursery plants and banana plants, tissue culture activities etc - merely because a greenhouse in involved, the nature of operations would not change - activities involved basic agricultural operations and therefore income thereof constitutes agriculture income. - AT
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