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...
Admission of additional ground - Addition u/s 43CA - retrospective applicability of tolerance band of 5% - it is not a case where as a result of any amendment in the statue or any judicial decision given while the appeal of the assessee is pending before the Tribunal, the assessee couldn’t take the additional ground of appeal and which explains the delay so happened in taking such additional ground of appeal.
Admission of additional ground - Addition u/s 43CA - retrospective applicability of tolerance band of 5% - it is not a case where as a result of any amendment in the statue or any judicial decision given while the appeal of the assessee is pending before the Tribunal, the assessee couldn’t take the additional ground of appeal and which explains the delay so happened in taking such additional ground of appeal.
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