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...
Goods Transport Agency classification does not depend on a document being expressly titled a consignment note. Bills containing essential transportation particulars may qualify as consignment notes, and recipients' certificates confirming receipt of GTA services and reverse-charge tax payment support that classification. Service tax demands cannot rest solely on differences between ST-3 returns and Form 26AS or other Income Tax data without verification of books of account and underlying transactions, because such data do not determine taxable turnover under service tax law. Extended limitation cannot be invoked for alleged suppression where relevant facts were already available to the Department and ST-3 returns were regularly filed. The impugned demands were set aside with consequential relief.
Goods Transport Agency classification does not depend on a document being expressly titled a consignment note. Bills containing essential transportation particulars may qualify as consignment notes, and recipients' certificates confirming receipt of GTA services and reverse-charge tax payment support that classification. Service tax demands cannot rest solely on differences between ST-3 returns and Form 26AS or other Income Tax data without verification of books of account and underlying transactions, because such data do not determine taxable turnover under service tax law. Extended limitation cannot be invoked for alleged suppression where relevant facts were already available to the Department and ST-3 returns were regularly filed. The impugned demands were set aside with consequential relief.
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