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...
Deduction u/s 54F - amount not deposited within time limit u/s. 139(1) but purchase flat before the extended time of filing of return u/s. 139(4) - assessee is entitled deduction for utilization of sale consideration for investment in new residential property within due date as stipulated u/s 139 which cannot be meant only section 139(1) - deduction allowable
Deduction u/s 54F - amount not deposited within time limit u/s. 139(1) but purchase flat before the extended time of filing of return u/s. 139(4) - assessee is entitled deduction for utilization of sale consideration for investment in new residential property within due date as stipulated u/s 139 which cannot be meant only section 139(1) - deduction allowable
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