Exemption u/s. 10(38) disallowed as sale of share was an affair to convert unaccounted money: ITAT Ahmedabad
Valuation report by the DVO alone cannot form a basis for reopening of completed assessment: Delhi HC
Issue of addition vide intimation U/S 143(1) in the case of delay in payment of Employee Contribution of PF
Where there is no substantial question of law, interference with the findings of Tribunal is not warranted: MP High Court
Section 2(22)(e) covers only direct benefit received by the shareholder from any payment made by the company, and not indirect benefit derived from any other transaction.