Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...
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...
Disallowance of business loss - membership card was converted to equity shares - There are no provisions either for adjusting the depreciation already allowed or allowing the loss so arrived at on the basis of WDV - AT
Disallowance of business loss - membership card was converted to equity shares - There are no provisions either for adjusting the depreciation already allowed or allowing the loss so arrived at on the basis of WDV - AT
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