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...
Claim of interest on capital and remuneration to partners from the assessed income - The applicability of Section 28(v) cannot be excluded in the matter of best judgment assessment in respect of an assessee firm. - Claim allowed.
Claim of interest on capital and remuneration to partners from the assessed income - The applicability of Section 28(v) cannot be excluded in the matter of best judgment assessment in respect of an assessee firm. - Claim allowed.
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