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...
Exemption u/s 11 - Under the Indian law, a land can belong to one person and the building can be owned by other person. - When the physical possession of the building is handed over to the assessee-trusts and allowed the assessee-trusts to enjoy the same - assessee-trusts became the owners of the meditation hall - Exemption allowed - AT
Exemption u/s 11 - Under the Indian law, a land can belong to one person and the building can be owned by other person. - When the physical possession of the building is handed over to the assessee-trusts and allowed the assessee-trusts to enjoy the same - assessee-trusts became the owners of the meditation hall - Exemption allowed - AT
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