Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Bad debt written off as admissible u/s 36(1)(vii) - Investment made by the assessee in a sister concern for purchase of equity shares which into liquidation can be written off as bad debt - Order of ITAT is modified and the finding that the assessee is entitled to the benefit of capital loss is set aside. The matter is remitted to the AO.
Bad debt written off as admissible u/s 36(1)(vii) - Investment made by the assessee in a sister concern for purchase of equity shares which into liquidation can be written off as bad debt - Order of ITAT is modified and the finding that the assessee is entitled to the benefit of capital loss is set aside. The matter is remitted to the AO.
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