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 68 - AO neither find any fault with the documents furnished by the assessee nor make any independent enquiry with the share applicants in order to find out the veracity of the submissions made by the assessee, it has to be presumed that the AO was satisfied with the details furnished - no addition
Addition u/s 68 - AO neither find any fault with the documents furnished by the assessee nor make any independent enquiry with the share applicants in order to find out the veracity of the submissions made by the assessee, it has to be presumed that the AO was satisfied with the details furnished - no addition
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