Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Capital gain arising out of transfer of property - Agreement of Sale cum GPA and handing over of the possession - Except being described as the Vendor, the assessee is neither a signatory to the subsequent Sale Deed nor is he the recipient of any of the sale consideration - It is held that the assessee is not liable for tax on any capital gain arising out of transfer of property
Capital gain arising out of transfer of property - Agreement of Sale cum GPA and handing over of the possession - Except being described as the Vendor, the assessee is neither a signatory to the subsequent Sale Deed nor is he the recipient of any of the sale consideration - It is held that the assessee is not liable for tax on any capital gain arising out of transfer of property
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