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...
Short deduction of TDS - TDS u/s 194C OR 194I - PSF and X-Ray charges - PSF charges paid by the assessee on behalf of its customer, did not attract the provisions of section 194-I. - AT
Short deduction of TDS - TDS u/s 194C OR 194I - PSF and X-Ray charges - PSF charges paid by the assessee on behalf of its customer, did not attract the provisions of section 194-I. - AT
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