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...
Reduction or waiver of Interest u/s 220(2A) - First application was considered by CIT and rejected - there was no scope for any further application for the very same relief – No waiver - HC
Reduction or waiver of Interest u/s 220(2A) - First application was considered by CIT and rejected - there was no scope for any further application for the very same relief – No waiver - HC
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