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 !!
Date of signing the joint Development agreement is not fully relevant for determining the Capital Gain Tax liability !!
Acquisition of new flat in an apartment under construction should be considered as a case of “Construction” and not “Purchase”