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...
Cancellation of registration under Section 12AA(3) on the ground that the activities of the appellant could not be said to be genuine after the amendment of the definition of 'charitable purpose'? - Decided in favor of assessee - HC
Cancellation of registration under Section 12AA(3) on the ground that the activities of the appellant could not be said to be genuine after the amendment of the definition of 'charitable purpose'? - Decided in favor of assessee - HC
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