CBDT inserts new Rule 11UAB for determination of fair market value (FMV) of inventory converted in to capital Assets
A private limited co cannot say that it has no clue about the subscribers to its share capital: Delhi ITAT
When department had correct address of assessee furnished in return of income, sending notice at incorrect address available with bank and then drawing presumption of service of notice on ground that notice was not received back unserved, cannot be sustained