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...
Addition u/s 69 - value of gold and diamond in Peak in WPS account - the details were culled out from the books maintained by the assessee - no doubt, assessee did not offer convincing explanation before the AO, but Tribunal was convinced with the explanation read with the statements given by the customers and job workers in remand report - no addition called far
Addition u/s 69 - value of gold and diamond in Peak in WPS account - the details were culled out from the books maintained by the assessee - no doubt, assessee did not offer convincing explanation before the AO, but Tribunal was convinced with the explanation read with the statements given by the customers and job workers in remand report - no addition called far
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