Validity of addition made from the aid of records seized from brother’s premises without issuing notice under section 153C
Disallowance under section 14A read with rule 8D AO has to be only on those investments which had yielded exempt income during the year
Levy of Penalty under section 271(1)(c) for Concealment or furnishing of inaccurate particulars is not valid if No specific charge mentioned in the Notice
Exemption u/s 10(37) & Interest awarded on enhanced compensation under section 28 of Land Acquisition Act