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...
Rectification u/s 254 - A ground which is raised and not given up when remains undecided in the judgment of the Tribunal, gives rise to an error on the face of record, which is rectifiable - it is the duty of the Tribunal to dispose of such ground and give its opinion thereon
Rectification u/s 254 - A ground which is raised and not given up when remains undecided in the judgment of the Tribunal, gives rise to an error on the face of record, which is rectifiable - it is the duty of the Tribunal to dispose of such ground and give its opinion thereon
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