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...
Taxability of income / salary received from outside India - receipt of the sum in the assessee’s NRE account - during that year, the assessee had the status of non-resident u/s 6 of the Income Tax Act, 1961. - Extended the benefit of circular, the income held as not taxable to income tax.
Taxability of income / salary received from outside India - receipt of the sum in the assessee’s NRE account - during that year, the assessee had the status of non-resident u/s 6 of the Income Tax Act, 1961. - Extended the benefit of circular, the income held as not taxable to income tax.
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