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...
Disallowance u/s 40b(v)(2) - remuneration to partners was determined as per the book profit shown in profit and loss account including interest from bank FDRs and income from other sources - claim of deduction allowed - AT
Disallowance u/s 40b(v)(2) - remuneration to partners was determined as per the book profit shown in profit and loss account including interest from bank FDRs and income from other sources - claim of deduction allowed - AT
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