Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
Bogus LTCG - penny stock - addition u/s 68 - The AO failed to bring on board any material to suggest that the assessee had made cash payment to the purchaser of share from electronic platform of BSE under the strict watch of SEBI. In the absence of evidence/material only discussing modus operandi floted by Investigation could not entitled the claim of assessee of LTCG on sale of shares as bogus.
Bogus LTCG - penny stock - addition u/s 68 - The AO failed to bring on board any material to suggest that the assessee had made cash payment to the purchaser of share from electronic platform of BSE under the strict watch of SEBI. In the absence of evidence/material only discussing modus operandi floted by Investigation could not entitled the claim of assessee of LTCG on sale of shares as bogus.
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