Capital Gain Deductibility: proportionate IPO and PMS expenses held allowable against capital gains where netting and nexus to transfer are establishe...
Admissibility of Documentary Evidence: appellate authority may admit self explanatory documents on first production and uphold deletion of unexplained...
Entitlement to interest - Appropriation of rebate sanctioned against the rebate sanctioned earlier erroneously - appellants are eligible for interest from the date of appropriation till the date of actual payment of the refund - AT
Entitlement to interest - Appropriation of rebate sanctioned against the rebate sanctioned earlier erroneously - appellants are eligible for interest from the date of appropriation till the date of actual payment of the refund - AT
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