Actual sale consideration, not stamp duty valuation, is important for claiming capital gain exemption u/s 54F
Protective addition in hands of shareholder is not apt, if substantive addition was already made in another hands
Non Maintenance of the stock register cannot form the basis of rejection of the assessee’s books of accounts
Addition u/s 68 on the ground that Gift are not Genuine is a question of Fact – Court not to intervene !!
