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...
Valuation - cash discount = it is always open to the AO to take into consideration those documents and take a decision in the matter. - AO need not restrict himself only with regard to the C-Forms and F-Forms and if the assessee is legally entitled for any other relief then that may be considered - HC
Valuation - cash discount = it is always open to the AO to take into consideration those documents and take a decision in the matter. - AO need not restrict himself only with regard to the C-Forms and F-Forms and if the assessee is legally entitled for any other relief then that may be considered - HC
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