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...
Cash deposit in bank account treated as unexplained income - Agricultural income or not? - The Tribunal found discrepancies in the appellant's claims regarding agricultural income. While accepting that the appellant is an agriculturist, the Tribunal determined that the entire agricultural income claimed by the appellant could not be justified. However, they accepted the explanation regarding cash withdrawals and upheld the addition to the extent of Rs. 2,24,000/-, deleting the remaining amount.
Cash deposit in bank account treated as unexplained income - Agricultural income or not? - The Tribunal found discrepancies in the appellant's claims regarding agricultural income. While accepting that the appellant is an agriculturist, the Tribunal determined that the entire agricultural income claimed by the appellant could not be justified. However, they accepted the explanation regarding cash withdrawals and upheld the addition to the extent of Rs. 2,24,000/-, deleting the remaining amount.
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