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...
Computation of capital gains - Disallowance of brokerage u/s 48 - burden was on the assessee to demonstsrate that the expenses had been incurred - brokerage commission is paid by way of a cheque - deduction allowed. - HC
Computation of capital gains - Disallowance of brokerage u/s 48 - burden was on the assessee to demonstsrate that the expenses had been incurred - brokerage commission is paid by way of a cheque - deduction allowed. - HC
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