Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax...
Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Addition u/s 69A - unsecured loans - interest expenditure - The case involved disputes over the addition of unsecured loans under section 69A and the disallowance of interest expenses. The assessee provided adequate documentation to prove the genuineness of the loans and the business purpose of interest payments. Consequently, both additions made by the assessing officer were overturned, and the appeal of the assessee was allowed by the appellate tribunal.
Addition u/s 69A - unsecured loans - interest expenditure - The case involved disputes over the addition of unsecured loans under section 69A and the disallowance of interest expenses. The assessee provided adequate documentation to prove the genuineness of the loans and the business purpose of interest payments. Consequently, both additions made by the assessing officer were overturned, and the appeal of the assessee was allowed by the appellate tribunal.
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