Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Service of notice and contractual debt acknowledgment preserved insolvency admission against a corporate guarantor despite limitation and natural just...
Loss on account of sale of units - the instant transactions in units cannot be construed to be ‘buy-back transactions’ because in all the cases the dates of sale are much after the date of respective purchases - the points raised by the AO regarding the illegality in nature of transactions became irrelevant - AT
Loss on account of sale of units - the instant transactions in units cannot be construed to be ‘buy-back transactions’ because in all the cases the dates of sale are much after the date of respective purchases - the points raised by the AO regarding the illegality in nature of transactions became irrelevant - AT
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