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...
Eligibility for deduction u/s 54EC - investment in Bonds specified u/s 54EC after a period of six months from the date of transfer but before the due date specified u/s 139 - authorities below have rightly rejected the claim of deduction u/s 54EC.
Eligibility for deduction u/s 54EC - investment in Bonds specified u/s 54EC after a period of six months from the date of transfer but before the due date specified u/s 139 - authorities below have rightly rejected the claim of deduction u/s 54EC.
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