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...
Assessee is entitled to the claim of depreciation i/s 32 on the gas sweetening plant which was kept ready for use during the entire previous year, though not actually used due to lack of raw material - AT
Assessee is entitled to the claim of depreciation i/s 32 on the gas sweetening plant which was kept ready for use during the entire previous year, though not actually used due to lack of raw material - AT
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