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...
Transfer of plant and machinery to new industrial unit - Rejection of deduction u/s 80IA - Neither there is suppression of fact or misrepresentation of fact by the Assessee - For attracting penalty u/s 271(1)(c) men's rea is necessary - HC
Transfer of plant and machinery to new industrial unit - Rejection of deduction u/s 80IA - Neither there is suppression of fact or misrepresentation of fact by the Assessee - For attracting penalty u/s 271(1)(c) men's rea is necessary - HC
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