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...
100% EOU - DTA clearance - appellants did not use any imported raw material in the manufacture of polished granite slabs during the material period and hence were eligible for the benefit of concessional rate of duty under Notification No. 23/03-C.E - AT
100% EOU - DTA clearance - appellants did not use any imported raw material in the manufacture of polished granite slabs during the material period and hence were eligible for the benefit of concessional rate of duty under Notification No. 23/03-C.E - AT
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