Long-Term Capital Gains Based on Sale Deed Value; Bonus Shares Not Taxed Under Section 56(2)(vii)(c); Section 54F Deduction Allowed for One Property O...
Penalty levied u/s 271D and 271E - whether the amount received...
Tax Case: Sections 271D & 271E - Assessee's Amounts Seen as Advances, Not Loans; Revenue's Claims Lack Evidence.
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Income TaxAugust 12, 2016Case LawsAT
Penalty levied u/s 271D and 271E - whether the amount received by the assessee were advances and not loan or deposits? - allegation of the Revenue of manipulation are baseless and without any supporting evidence - AT