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...
Disallowing the claim of bad debts written off in respect of debts pertaining to Jute division - the assets of jute division representing sundry debtors had been merged with the sundry debtors of tea division of the assessee company - assessee is entitled for deduction u/s 36(1)(vii) - AT
Disallowing the claim of bad debts written off in respect of debts pertaining to Jute division - the assets of jute division representing sundry debtors had been merged with the sundry debtors of tea division of the assessee company - assessee is entitled for deduction u/s 36(1)(vii) - AT
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