Valuation of shares for a consideration more than FMV: Validity if AO changed the method of valuation adopted by assessee
Assessee engaged in business of real estate & Method of accounting for recognizing profit by completed Contract Method vs. Percentage Completion Method
Section 32(1) provides for depreciation in respect of trademarks owned wholly or partly by the assessee
Deposit of cash directly in the bank account & validity of disallowance u/s 40A(3) read with Rule 6DD