The issue concerned whether deductions under section 80GGC could be denied solely on investigation inputs alleging accommodation entries. It was held that such information is only a trigger for enquiry, not conclusive proof. The key takeaway is that disallowance requires assessee-specific evidence and compliance with natural justice.
This research paper provides a comprehensive beginner’s legal guide to understanding how stock exchanges in India operate, with a focus on BSE and NSE.
Foreign arbitral bodies like SIAC, ICC, and ICSID resolve investment conflicts. Challenges of cost, consistency, and transparency persist, but reforms aim for improvement.
