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...
Power of AO to withdraw the interest granted u/s 244 by way of rectification of mistake u/s 154 - Interest u/s. 244 could not be withdrawn in absence of clear cut provision in the section for the year under consideration.
Power of AO to withdraw the interest granted u/s 244 by way of rectification of mistake u/s 154 - Interest u/s. 244 could not be withdrawn in absence of clear cut provision in the section for the year under consideration.
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