Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
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Reopening of assessment - unaccounted investment in the purchase of the property - There cannot be an automatic presumption that a purchaser of the property had paid consideration higher than the sale consideration reflected in the sale deed, the moment the stamp valuation authority of the State Government demanded and the parties paid higher stamp duty. - HC
Reopening of assessment - unaccounted investment in the purchase of the property - There cannot be an automatic presumption that a purchaser of the property had paid consideration higher than the sale consideration reflected in the sale deed, the moment the stamp valuation authority of the State Government demanded and the parties paid higher stamp duty. - HC
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