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...
Deduction under sec. 10B - sale proceeds of the computer software has been brought by the assessee within the extended period of 12 months by the Reserve Bank of India and hence, is includible in the deduction allowable under sec. 10B - AT
Deduction under sec. 10B - sale proceeds of the computer software has been brought by the assessee within the extended period of 12 months by the Reserve Bank of India and hence, is includible in the deduction allowable under sec. 10B - AT
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