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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Addition u/s 69 - unpaid purchase consideration and the future commitment made to the builder by the assessee - Builder has shown the amount as due in its books of account - once the assessee has not made any payment the same cannot be added as unexplained investment. - AT
Addition u/s 69 - unpaid purchase consideration and the future commitment made to the builder by the assessee - Builder has shown the amount as due in its books of account - once the assessee has not made any payment the same cannot be added as unexplained investment. - AT
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