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...
GST search powers require seized documents, books and things to remain with the proper or authorised officer only while necessary for examination, inquiry or proceedings; returning custody while retaining seizure is inconsistent with that scheme. Material still required may be taken into fresh custody through a fresh seizure order linked to the original seizure. A prohibition order may apply only to goods liable to confiscation where physical seizure is impracticable, not to office equipment, files, documents, books or things that are not confiscable goods; the prohibition order was quashed. Sealing premises is permissible only during an ongoing search when access is denied, not after search completion to store seized material; de-sealing and restoration of possession were directed.
GST search powers require seized documents, books and things to remain with the proper or authorised officer only while necessary for examination, inquiry or proceedings; returning custody while retaining seizure is inconsistent with that scheme. Material still required may be taken into fresh custody through a fresh seizure order linked to the original seizure. A prohibition order may apply only to goods liable to confiscation where physical seizure is impracticable, not to office equipment, files, documents, books or things that are not confiscable goods; the prohibition order was quashed. Sealing premises is permissible only during an ongoing search when access is denied, not after search completion to store seized material; de-sealing and restoration of possession were directed.
Note: It is a system-generated summary and is for quick reference only.
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