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...
Allowable expenditure u/s 37 - assessee in the business of Milk products - set up unit for production of Mawa being also a milk product is a case of expansion of existing business and not a case of setting up of new industry - related expenses duly allowable
Allowable expenditure u/s 37 - assessee in the business of Milk products - set up unit for production of Mawa being also a milk product is a case of expansion of existing business and not a case of setting up of new industry - related expenses duly allowable
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