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...
Assessable Value of Goods - since there was no MRP of VCD during the period of dispute, the same has to be determined on the basis of some reasonable criteria and in this regard, the MRP prevailing in 2001 cannot be adopted. - AT
Assessable Value of Goods - since there was no MRP of VCD during the period of dispute, the same has to be determined on the basis of some reasonable criteria and in this regard, the MRP prevailing in 2001 cannot be adopted. - AT
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