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...
Benefit of Vivad Se Vishwas Scheme ('VVS Scheme') - Appeals of the Revenue should be disposed of with the liberty to the Department that if the Department does not issue Form No. 3 to the Assessee, then the Department is at liberty to file a Miscellaneous Application for recalling this order - AT
Benefit of Vivad Se Vishwas Scheme ('VVS Scheme') - Appeals of the Revenue should be disposed of with the liberty to the Department that if the Department does not issue Form No. 3 to the Assessee, then the Department is at liberty to file a Miscellaneous Application for recalling this order - AT
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