Capital Asset Conversion Requires Proven Business Stock Treatment; Paper Consideration in Spousal Flat Transfers Does Not Create Taxable Business Inco...
Human-probability test defeats political donation deduction where banking records mask accommodation-entry fund layering and evidence shows non-genuin...
Commercial property status protects capital-gains exemption when residential-house ownership limits are tested, while agricultural-land character gove...
Investigation deposits refunded after failed customs demands fall outside the statutory appellate pre-deposit interest regime and may attract compensa...
Resolution plan finality extinguishes unquantified operational-creditor claims and pending proceedings unless the approved plan expressly preserves th...
Penalty proceedings u/s 271(1)(b) - non-compliance of statutory notices - it was difficult to comply to the various notices on short dates - compliances had been made through replies filed through dak or registered post though belatedly - All these facts and circumstances under any prudence do constitute reasonable cause u/s 273B - No penalty - AT
Penalty proceedings u/s 271(1)(b) - non-compliance of statutory notices - it was difficult to comply to the various notices on short dates - compliances had been made through replies filed through dak or registered post though belatedly - All these facts and circumstances under any prudence do constitute reasonable cause u/s 273B - No penalty - AT
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