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 of value added tax payable amount made under section 43B - assessee has not shown to us that the computations given in the value added tax audit report was not accepted by the Sales Tax Department - additions u/s 43B confirmed - AT
Disallowance of value added tax payable amount made under section 43B - assessee has not shown to us that the computations given in the value added tax audit report was not accepted by the Sales Tax Department - additions u/s 43B confirmed - AT
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