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...
TDS u/s 195 - opening of letters of credit for the purpose of completing the export obligation was an incident of export - The non resident agent did not provide technical services for the purpose of running of the business of the assessee in India - No TDS is required - AT
TDS u/s 195 - opening of letters of credit for the purpose of completing the export obligation was an incident of export - The non resident agent did not provide technical services for the purpose of running of the business of the assessee in India - No TDS is required - AT
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