Discounted cash flow valuation protects share premium where projections are reasonable, while audited book expenses defeat unexplained-expenditure add...
Section 54 construction relief survives pre-transfer commencement when completion occurs within the statutory period, excluding ineligible spouse-owne...
Fraud classification show-cause notices founded on inconclusive forensic audit material cannot sustain action, permitting fresh proceedings on conclus...
Determining capital Gain on sale of shares received in exchange of membership of the broking concern - dues paid to certain creditors of the broking concern as cost of shares - the theory of payment to creditor for obtaining shares of membership of the stock exchange is only an ipse dixit of the assessee, devoid of cogent corroborative material. - AT
Determining capital Gain on sale of shares received in exchange of membership of the broking concern - dues paid to certain creditors of the broking concern as cost of shares - the theory of payment to creditor for obtaining shares of membership of the stock exchange is only an ipse dixit of the assessee, devoid of cogent corroborative material. - AT
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