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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Bad debts - Disallowance of advance/balance written off claimed as deduction - the amount advanced by the assessee company to commission agent, for the purchase of certain agricultural land as stock-in-trade of its business in its normal course of business as a real estate developer, i.e., for purchase of stock-in-trade - Claim as business loss allowed - AT
Bad debts - Disallowance of advance/balance written off claimed as deduction - the amount advanced by the assessee company to commission agent, for the purchase of certain agricultural land as stock-in-trade of its business in its normal course of business as a real estate developer, i.e., for purchase of stock-in-trade - Claim as business loss allowed - AT
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