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 under section 68 being share capital received and addition under section 69C on account of commission - some of Directors did not appear in the case of assessee - the assessee-company has been able to prove the identity of the Investor, its creditworthiness and genuineness of the transaction in the matter. - Additions deleted - AT
Addition under section 68 being share capital received and addition under section 69C on account of commission - some of Directors did not appear in the case of assessee - the assessee-company has been able to prove the identity of the Investor, its creditworthiness and genuineness of the transaction in the matter. - Additions deleted - AT
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