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...
Valuation of goods i.e. Brass/Zinc hardware imported by the appellant from China - appellant submitted that in Tanya Industries [2013 (11) TMI 246 - CESTAT NEW DELHI], absolute stay was granted - every Court has its own discretion in passing order at the interim stage - stay granted partly - AT
Valuation of goods i.e. Brass/Zinc hardware imported by the appellant from China - appellant submitted that in Tanya Industries [2013 (11) TMI 246 - CESTAT NEW DELHI], absolute stay was granted - every Court has its own discretion in passing order at the interim stage - stay granted partly - AT
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