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...
Taxability of interest awarded – Exemption u/s 10(37) - C how the amount would become taxable if it is forming integral part of the compensation, when transfer is of the agricultural land - AT
Taxability of interest awarded – Exemption u/s 10(37) - C how the amount would become taxable if it is forming integral part of the compensation, when transfer is of the agricultural land - AT
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