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...
Amendment of section 80-IAB. - deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone - this section shall not apply to any enterprise which commences the business activity on or after the 1st day of April, 2017.
Amendment of section 80-IAB. - deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone - this section shall not apply to any enterprise which commences the business activity on or after the 1st day of April, 2017.
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