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...
Study expenses incurred for the daughter of brother of the Director - she had executed a bond stating that after her higher study she would work in the company. In fact she worked in company for 32 Months after her higher study - Company had reaped the benefits and expertise to promote its business operations and maintain labour harmony - expenses allowed - AT
Study expenses incurred for the daughter of brother of the Director - she had executed a bond stating that after her higher study she would work in the company. In fact she worked in company for 32 Months after her higher study - Company had reaped the benefits and expertise to promote its business operations and maintain labour harmony - expenses allowed - AT
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