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.
CONSTRUCTION SERVICES PROVIDED TO INLAND WATERWAYS AUTHORITY OF INDIA (IWAI) IS TAXABLE @18% AND NOT @12%
Capital Gain exemption available even if new assets is purchased before furnishing of return of income belatedly u/s 139(4)
Interest received by cooperative society on investment with cooperative banks & eligibility of deduction u/s 80P(2)