Liability of tax - transfer of stock was not backed by any Form-F - Once a statutory presumption is...

Liability of tax - transfer of stock was not backed by any Form-F - Once a statutory presumption is drawn regarding sale in the absence of Form-F, and the assessee has not been able to put forth any material, which may have been responsible for non-submission of Form-F, demand of tax is to be confirmed - HC .....

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