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...
Delayed statutory appeals against GST assessment orders may be pursued where the taxpayer undertakes to pay outstanding tax and interest and deposits 10% of the penalty. Upon compliance, the appellate authority must decide the appeal on merits without applying limitation. If the conditions are not met, tax recovery may proceed after due notice. The permission remains conditional on these payments.
Delayed statutory appeals against GST assessment orders may be pursued where the taxpayer undertakes to pay outstanding tax and interest and deposits 10% of the penalty. Upon compliance, the appellate authority must decide the appeal on merits without applying limitation. If the conditions are not met, tax recovery may proceed after due notice. The permission remains conditional on these payments.
Note: It is a system-generated summary and is for quick reference only.