https://www.taxtmi.com/caselaws?id=206092 The Tribunal upheld the initiation of proceedings under Section 148 of the IT Act, treatment of long-term capital gains as "income from other sources," and the charging of interest under Sections 234A, 234B, and 234C. However, it ruled in favor of the assessee on the reliance on statements recorded behind her back. The denial of exemption under Section 54F was upheld due to insufficient evidence. The appeal was partly allowed, with the Tribunal dismissing some issues while ruling in favor of the assessee on others. en-us Fri, 07 Aug 2009 00:00:00 +0530 Mon, 13 Jun 2016 15:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206092 The Tribunal upheld the initiation of proceedings under Section 148 of the IT Act, treatment of long-term capital gains as "income from other sources," and the charging of interest under Sections 234A, 234B, and 234C. However, it ruled in favor of the assessee on the reliance on statements recorded behind her back. The denial of exemption under Section 54F was upheld due to insufficient evidence. The appeal was partly allowed, with the Tribunal dismissing some issues while ruling in favor of the assessee on others. Case-Laws Income Tax Fri, 07 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206092