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...
Customs Assessment Portal centralises classification and valuation guidance to support consistent, transparent and informed compliance across stakehol...
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Genuineness of dematerialised equity-share transactions supporting a long-term capital-gains claim depends on documentary evidence, banking-channel payments and identifiable transaction records. Where taxpayers produce such evidence, an allegation that share-sale proceeds constitute unexplained cash credit requires specific defects or rebuttal of the material. An alleged commission expenditure linked solely to the asserted bogus share-sale proceeds is consequential and cannot independently sustain disallowance where the underlying allegation fails.
Genuineness of dematerialised equity-share transactions supporting a long-term capital-gains claim depends on documentary evidence, banking-channel payments and identifiable transaction records. Where taxpayers produce such evidence, an allegation that share-sale proceeds constitute unexplained cash credit requires specific defects or rebuttal of the material. An alleged commission expenditure linked solely to the asserted bogus share-sale proceeds is consequential and cannot independently sustain disallowance where the underlying allegation fails.
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