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...
Merit of additions u/s 68 and Section 2(22)(e) - The addition made is on account of gift which is nothing but loan taken by the assessee which was converted into gift during the year - No addition - AT
Merit of additions u/s 68 and Section 2(22)(e) - The addition made is on account of gift which is nothing but loan taken by the assessee which was converted into gift during the year - No addition - AT
Note: It is a system-generated summary and is for quick reference only.