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...
Rental income from letting out of properties - Letting out of property is the main objective of the company - assessee rightly disclosed the income under the Head Income from Business. It cannot be treated as 'income from the house property' - SC
Rental income from letting out of properties - Letting out of property is the main objective of the company - assessee rightly disclosed the income under the Head Income from Business. It cannot be treated as 'income from the house property' - SC
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