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...
Portal-only service of GST show-cause notices is insufficient where there is no acknowledgement of receipt or response to the notice. Similarly, uploading a contested order-in-original solely on the Common Portal does not commence the limitation period for filing an appeal. Taxpayers affected by notices or adjudication orders served only through the portal may seek the remedies available for defective service, including protection against limitation being calculated from the portal-upload date alone.
Portal-only service of GST show-cause notices is insufficient where there is no acknowledgement of receipt or response to the notice. Similarly, uploading a contested order-in-original solely on the Common Portal does not commence the limitation period for filing an appeal. Taxpayers affected by notices or adjudication orders served only through the portal may seek the remedies available for defective service, including protection against limitation being calculated from the portal-upload date alone.
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