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![Probability or Improbability of Realisation to be considered in Realistic Manner: Gujarat HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/01/Probability-Gujarat-High-Court-Taxscan.jpg "Probability or Improbability of Realisation to be considered in Realistic Manner: Gujarat HC [Read Judgment]")
Probability or Improbability of Realisation to be considered in Realistic Manner: Gujarat HC [Read Judgment]
The Gujarat high court held that the probability or improbability of realization has to be considered in a realistic manner and there was no real...
![Income from Capital Gain on a Transaction through JDA which never materialised considered as Hypothetical Income: Supreme Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/08/Supreme-Court-of-India-Taxscan-min.jpg "Income from Capital Gain on a Transaction through JDA which never materialised considered as Hypothetical Income: Supreme Court [Read Judgment]")
![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]](https://www.taxscan.in/wp-content/uploads/2016/08/Transfer-of-Possession-of-Flats-Taxscan.jpg "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]")