If assessee fails to furnish documents in support of sources towards credits in capital account guised as gift received from demised father, addition made in this regard is justified
No exemption u/s 54F if net consideration not utilized for deposit before due date specified u/s 139(1).
No Penalty u/s 271AAA if Revenue itself failed to question in statement u/s 132 (4) the manner of deriving such income
Conversion of Cumulative compulsory convertible preference shares into equity shares is not a transfer
Absence of reasons on a factual issue in order of ITAT which was final authority on facts is itself a substantial question of law.