Earnest money forfeited by HSIDC on surrender of industrial plot allotment was capital loss not deductible
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