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Hypothetical Income
Probability or Improbability of Realisation to be considered in Realistic Manner: Gujarat HC [Read Judgment]
January 14, 2020
Income from Capital Gain on a Transaction through JDA which never materialised considered as Hypothetical Income: Supreme Court [Read Judgment]
October 6, 2017
Flat Buyers refused to Pay Interest Charged for Late Payment of Amount: ITAT deletes Addition since Tax is not leviable on ‘Hypothetical Income’ [Read Order]
June 20, 2017
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