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...
Industrial or Commercial Construction - construction activities of buildings for Hindustan Aeronautics Ltd. and also for the Nuclear Fuel Complex (NFC) belonging to the Department of Atomic Energy, Govt. of India - prima facie case is not in favor of assessee - AT
Industrial or Commercial Construction - construction activities of buildings for Hindustan Aeronautics Ltd. and also for the Nuclear Fuel Complex (NFC) belonging to the Department of Atomic Energy, Govt. of India - prima facie case is not in favor of assessee - AT
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