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...
Penalty u/s 271(1)(c) - Quantum additions upheld by all the appellate authorities - in absence of cogent incriminating material to show that the assessee had infact furnished inaccurate particulars of income or had concealed its particulars of income, penalty u/s 271(1)(c) is not leviable
Penalty u/s 271(1)(c) - Quantum additions upheld by all the appellate authorities - in absence of cogent incriminating material to show that the assessee had infact furnished inaccurate particulars of income or had concealed its particulars of income, penalty u/s 271(1)(c) is not leviable
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