Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
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Revision u/s 263 - Capital gain on property of the respective HUFs or respective individual assessee's - Merely because land is divided, with a view to avoid family dispute, by the father between himself and his two sons, would not by itself make it a family property. No case, either on facts or in law is made out. To us, it is no more than a father dividing his property, self-acquired as well as that bequeathed to him by his father, between his two sons, also retaining a part for himself (5.45 acres). In short, the claim is without basis and wholly unproved; in fact, fatuous. - AT
Revision u/s 263 - Capital gain on property of the respective HUFs or respective individual assessee's - Merely because land is divided, with a view to avoid family dispute, by the father between himself and his two sons, would not by itself make it a family property. No case, either on facts or in law is made out. To us, it is no more than a father dividing his property, self-acquired as well as that bequeathed to him by his father, between his two sons, also retaining a part for himself (5.45 acres). In short, the claim is without basis and wholly unproved; in fact, fatuous. - AT
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