Appellate enhancement limits protect against new income sources, while documented credits and prior-year investments resist unexplained-income additio...
Capital-gains exemption for charitable trusts extends to qualifying fixed deposits, while unrecoverable TDS write-offs may constitute income applicati...
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Disallowance on account of cost of improvement while computing the capital gain - The amount of interest paid by the assessee constitutes the actual cost to the assessee for that property. To exclude the interest amount from the actual cost of the assets/property would lead anomalous result - Claim of deduction u/s 24(b) has no bearing - AT
Disallowance on account of cost of improvement while computing the capital gain - The amount of interest paid by the assessee constitutes the actual cost to the assessee for that property. To exclude the interest amount from the actual cost of the assets/property would lead anomalous result - Claim of deduction u/s 24(b) has no bearing - AT
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