Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Computation of capital Gain - Disallowance being expenses towards the additional work undertaken by the assessee in respect of the flat purchased by her for a consideration - The Tribunal accepted the assessee's evidence, including bank statements and agreements with contractors, as sufficient proof of the additional construction work. Recognized that the housing loan was jointly taken by the assessee and her husband for purchasing and improving the flat. Confirmed that the entire transaction, including the additional work and loan repayment, was reflected in the assessee's accounts. Disallowed the AO's findings due to lack of contrary evidence and deleted the addition.
Computation of capital Gain - Disallowance being expenses towards the additional work undertaken by the assessee in respect of the flat purchased by her for a consideration - The Tribunal accepted the assessee's evidence, including bank statements and agreements with contractors, as sufficient proof of the additional construction work. Recognized that the housing loan was jointly taken by the assessee and her husband for purchasing and improving the flat. Confirmed that the entire transaction, including the additional work and loan repayment, was reflected in the assessee's accounts. Disallowed the AO's findings due to lack of contrary evidence and deleted the addition.
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