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...
Import of crude oil - Concessional rate of duty under Notification No. 81/202-Cus - Forged manufacturing of soap - there was no purchase of caustic soda. There was no manufacture at all - no relief to the assessee - AT
Import of crude oil - Concessional rate of duty under Notification No. 81/202-Cus - Forged manufacturing of soap - there was no purchase of caustic soda. There was no manufacture at all - no relief to the assessee - AT
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