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...
Reassessment action initiated against company dissolved after NCLT approved Resolution Plan held invalid; not a case where NCLT moved for recall of approval order or Resolution Plan challenged; view in M Tech Developers, Sree Metaliks, and Rishi Ganga Power Corporation prevails, leading to conclusion that reassessment action unsustainable; assessee appeal allowed.
Reassessment action initiated against company dissolved after NCLT approved Resolution Plan held invalid; not a case where NCLT moved for recall of approval order or Resolution Plan challenged; view in M Tech Developers, Sree Metaliks, and Rishi Ganga Power Corporation prevails, leading to conclusion that reassessment action unsustainable; assessee appeal allowed.
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