Electronic WhatsApp evidence without authentication or independent corroboration cannot sustain an unexplained-investment addition based on third-part...
Mutual current-account transactions excluded from deemed dividend treatment where no fresh borrowing arose; unsupported unsecured-loan addition also f...
Assessee has received the compensation in his capacity as a member of the society and not as an agriculturist - The amount received by assessee has to be taxed as capital gains and not under the head ‘income from other sources’ because assessee had parted with the membership of society. - however, the indexation is to be allowed with reference to the dates of payments made by assessee
Assessee has received the compensation in his capacity as a member of the society and not as an agriculturist - The amount received by assessee has to be taxed as capital gains and not under the head ‘income from other sources’ because assessee had parted with the membership of society. - however, the indexation is to be allowed with reference to the dates of payments made by assessee
Note: It is a system-generated summary and is for quick reference only.
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