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...
Taxability of interest income - Interest on deposit while the matter was in dispute - claim arouse against accident under motor vehicle Act - TDS u/s 194A r.w.s. 56 of the Income Tax Act - Income was taxable - TDW was wrongly deducted - Amount of TDS directed to be refunded - HC
Taxability of interest income - Interest on deposit while the matter was in dispute - claim arouse against accident under motor vehicle Act - TDS u/s 194A r.w.s. 56 of the Income Tax Act - Income was taxable - TDW was wrongly deducted - Amount of TDS directed to be refunded - HC
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