Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
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...
Declaration in respect of beneficial interest in any share - Amendments to sub-section (6) and (7) came into effect from 7.5.2018 whereas new sub-section (10) came into effect from 13.6.2018 - See Section 89 of the Companies Act, 2013 as amended.
Declaration in respect of beneficial interest in any share - Amendments to sub-section (6) and (7) came into effect from 7.5.2018 whereas new sub-section (10) came into effect from 13.6.2018 - See Section 89 of the Companies Act, 2013 as amended.
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