Income from undisclosed sources–Addition under section 68–Creditworthiness of the investors towards receipt of share-application money not being established by assessee–Validity
Capital gains on Sale of mortgaged property in discharge of loan created by assessee himself–Determination of full value of consideration
DOUBLE TAXATION AVOIDANCE AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF INDIA AND THE GOVERNMENT OF ICELAND
Set off of business losses–Set off of unabsorbed business losses against capital income arising through slump sale–Allowability