Tehsildar letter that there is no cultivation carried on the lands as per the land records is not conclusive for treating it as Non Agricultural
GST – Anti-profiteering – Allegation that certain major manufacturers of FMCG have not passed on the benefit of reduction in the GST rate
CBDT notofiesscheme for centralized issuance of notice and for processing of information or documents
Validity of addition made pursuant to search operation on the same subject matter, which was examined during original assessment
Long term capital gain earned from investment in shares is to be treated as LTCG only and not business income