Reassessment for unreturned property sales survives where transfer information, non-filing, and unsupported exemption claims establish a prima facie l...
Profit-element taxation limits additions for unaccounted flat-sale receipts and grey-market purchases, while reliable search records support partial a...
Non-participating bidders cannot disturb concluded liquidation sales on speculative prejudice, while costs for such challenges must remain proportiona...
Addition on account of long term capital gains taxable in the hands of the assessee - In view of cancellation of JDA no further amount has been received and no action thereon has been taken - No addition - HC
Addition on account of long term capital gains taxable in the hands of the assessee - In view of cancellation of JDA no further amount has been received and no action thereon has been taken - No addition - HC
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