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...
TDS u/s 194C or 194I - No basis for confining the effect of the words “other agreement or arrangement for the use of“ “either separately or together“ in regard to the machinery, only if it is part of immovable property. - HC
TDS u/s 194C or 194I - No basis for confining the effect of the words “other agreement or arrangement for the use of“ “either separately or together“ in regard to the machinery, only if it is part of immovable property. - HC
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