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...
No surrender at the time of search but cash seized was included in the computation of income and offered for tax which was duly accepted by the AO without any further query - no penalty u/s 271AAA was leviable.
No surrender at the time of search but cash seized was included in the computation of income and offered for tax which was duly accepted by the AO without any further query - no penalty u/s 271AAA was leviable.
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