Unaccounted cash was found in possession of assessee by Surveillance Team during general Assembly elections & Income Tax Additions
Purchase of the property which is an isolated transaction not related to the business of the appellant – Whether capital gain or business income?
Buying and selling activity in the lands characterized by a multiplicity of transactions – Income is taxable as business income and not capital gain income
Validity of reassessment on the basis of nformation emanated from Investigation Wing without aapplication of mind
Addition under section 68 towards Unexplained cash credits- whether require in the hands of the firm ?
Capital gains exemption if Assessee not been able to obtain possession and got purchase deed executed within 3 years
Admissibility of Condonation of delay in filing appeal before ITAT as Partner looking after income-tax matters was ill