Educational approval requires mandatory State registration, but incidental surplus and trustee-owned land do not prove private benefit or profit motiv...
Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
Profit on sale of shares - short term capital gains subject to tax @ 10% as per provisions of sec. 111A OR addition(s) made by Assessing Officer on account of unexplained credits u/s 68 - non-genuine purchases/sales of transactions of shares - Assessee has satisfied all the conditions - No addition u/s 68 - AT
Profit on sale of shares - short term capital gains subject to tax @ 10% as per provisions of sec. 111A OR addition(s) made by Assessing Officer on account of unexplained credits u/s 68 - non-genuine purchases/sales of transactions of shares - Assessee has satisfied all the conditions - No addition u/s 68 - AT
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