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...
Addition u/s 68 - Penny stock purchases - addition on account of Long Term Capital Gains (LTCG) which the assessee derived from sale of scrip - exemption u/s 10(38) denied - there is nothing against the assessee and no inquiry whatsoever has been done by the AO or the Ld CIT (A) - both the lower authorities were not justified in not allowing the appellant’s claim for exemption u/s 10(38) in respect of the profit derived by the appellant - AT
Addition u/s 68 - Penny stock purchases - addition on account of Long Term Capital Gains (LTCG) which the assessee derived from sale of scrip - exemption u/s 10(38) denied - there is nothing against the assessee and no inquiry whatsoever has been done by the AO or the Ld CIT (A) - both the lower authorities were not justified in not allowing the appellant’s claim for exemption u/s 10(38) in respect of the profit derived by the appellant - AT
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