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...
Addition of unexplained liabilities - Cash credit - additions u/s 68 - The expression “any sum is found credited in the books of the assessee“ means all entries on the credit side as well as on the debit side in the books of account - HC
Addition of unexplained liabilities - Cash credit - additions u/s 68 - The expression “any sum is found credited in the books of the assessee“ means all entries on the credit side as well as on the debit side in the books of account - HC
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