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...
Long Term Capital Gain - possessory right - transfer of ownership by co-owner(not the assessee) of his share - in registered conveyance deed, it was acknowledged by all the concerned parties that assessee held a possessory right in the property - transfer of such rights or interest in the property is taxable under the head “Capital Gains”
Long Term Capital Gain - possessory right - transfer of ownership by co-owner(not the assessee) of his share - in registered conveyance deed, it was acknowledged by all the concerned parties that assessee held a possessory right in the property - transfer of such rights or interest in the property is taxable under the head “Capital Gains”
Note: It is a system-generated summary and is for quick reference only.
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