Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
Penalty u/s 271(1)(c) - the assessee had declared LTCG and had claimed it as exempt u/s 10(38) as it suffered STT but subsequently withdrew the claim - at the most it may be considered as an unsubstantiated or wrong claim but it cannot be held to be furnishing of inaccurate particulars of income or concealment of income - no penalty
Penalty u/s 271(1)(c) - the assessee had declared LTCG and had claimed it as exempt u/s 10(38) as it suffered STT but subsequently withdrew the claim - at the most it may be considered as an unsubstantiated or wrong claim but it cannot be held to be furnishing of inaccurate particulars of income or concealment of income - no penalty
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