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...
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Exemption u/s 54F - Denial of exemption possession of the property was not taken by assessee and registered sale deed was not executed in favour of assessee - assessee has substantially fulfilled all necessary conditions to be entitled for liberal interpretation of sec.54F. - AT
Exemption u/s 54F - Denial of exemption possession of the property was not taken by assessee and registered sale deed was not executed in favour of assessee - assessee has substantially fulfilled all necessary conditions to be entitled for liberal interpretation of sec.54F. - AT
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