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...
Registration u/s 12AA - Tribunal had noticed that the poor patients were being treated at the hospital which was supported from the list of the patients and fund had been utilized for the charitable purposes which was clear from the visiting fees paid to various doctors for giving free consultations/treatments which was not even controverted by the revenue - no substantial question of law arise
Registration u/s 12AA - Tribunal had noticed that the poor patients were being treated at the hospital which was supported from the list of the patients and fund had been utilized for the charitable purposes which was clear from the visiting fees paid to various doctors for giving free consultations/treatments which was not even controverted by the revenue - no substantial question of law arise
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