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...
Computation of capital gains - determination of cost of acquisition as on April 1, 1974 - Assessing Officer had no jurisdiction to place reliance on the valuation report obtained subsequently and that too when not obtained in exercise of powers u/s 55A - HC
Computation of capital gains - determination of cost of acquisition as on April 1, 1974 - Assessing Officer had no jurisdiction to place reliance on the valuation report obtained subsequently and that too when not obtained in exercise of powers u/s 55A - HC
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