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...
Short term capital gain or long term capital gain of capital assets - sale of building with land - denying indexed cost of acquisition and indexed cost of improvement claimed by the assessee - different treatment in the hands of co-owner of the property - Action of the AO is not correct - Relief granted - AT
Short term capital gain or long term capital gain of capital assets - sale of building with land - denying indexed cost of acquisition and indexed cost of improvement claimed by the assessee - different treatment in the hands of co-owner of the property - Action of the AO is not correct - Relief granted - AT
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