275 results for “capital gains”+ Section 41(4)clear
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Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-
section 132(4)/131(1A) of the Act admitting the fact that they were In the cases of Shri Sanjay Singhal and Others Vs. DCIT, Chandigarh (9 Appeals) 39 engaged in providing the accommodation entries to the beneficiaries including the assessee. 41. There were series of documents found during the search wherein the entries for receipt of cash were recorded