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...
Assessment u/s 153A - Validity of search on grounds of absence of panchas - Delay in raising plea that no punchas is available at the time of search is Fatal. It should be raised before AO.
Assessment u/s 153A - Validity of search on grounds of absence of panchas - Delay in raising plea that no punchas is available at the time of search is Fatal. It should be raised before AO.
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