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...
Enhancement of amount by way of loss claimed on valuation of certain shares by the Ld.CIT(A) - CIT(A) has power to enhance and accordingly the contentions of assessee on this issue are rejected.
Enhancement of amount by way of loss claimed on valuation of certain shares by the Ld.CIT(A) - CIT(A) has power to enhance and accordingly the contentions of assessee on this issue are rejected.
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