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Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
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Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
The Central Government specifies businesses, other than those covered by Note 5(d)(i), that are engaged in the infrastructure sub-sectors listed in the Updated Harmonised Master List of Infrastructure sub-sectors, as qualifying businesses for the purposes of Schedule V, Table Sl. No. 7, of the Income-tax Act, 2025. The notification takes effect from the date of its publication in the Official Gazette.
The Central Government specifies businesses, other than those covered by Note 5(d)(i), that are engaged in the infrastructure sub-sectors listed in the Updated Harmonised Master List of Infrastructure sub-sectors, as qualifying businesses for the purposes of Schedule V, Table Sl. No. 7, of the Income-tax Act, 2025. The notification takes effect from the date of its publication in the Official Gazette.
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