Income from letting out shopping malls along with other facilities was chargeable to tax as business income

GST Rate on Goods as recommended by the GST Council in its 37th Meeting

Genuineness and creditworthiness not proved if assessee failed to produce the person

Explanation that the deposit of cash in the bank is out of the cash withdrawals from bank account earlier and validity of addition during income tax assessment

Eligibility of capital gains deduction if assessee failed to deposit unutilized amount of capital gains in capital gains scheme account by date of filing of return of income

Capital gains exemption under section 54EC if there is a delay in receipt of sale consideration amount and amount is invested after prescribed time period