Introducing the βIn Favour Ofβ filter in Case Laws.
- βοΈ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- π Narrow down results with higher precision
Try it now in Case Laws β


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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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Suppression of profit - hare / stock broker - fictitious loss by way of Client Code Modification (CCM) - except for general observation of investigation wing, there was no minimum adverse material on record which would prima-facie prove that loss was fictious and the assessee was in connivance with brokers - transactions were duly reflected in the books and done through banking channels - duly allowable