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...
Extended period of limitation - It is on record that the demand has been raised as per the audit objection and the entire activity of appellant was known to the department - the entire demand is also time barred by limitation of period.
Extended period of limitation - It is on record that the demand has been raised as per the audit objection and the entire activity of appellant was known to the department - the entire demand is also time barred by limitation of period.
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