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...
Input services - cenvat credit in respect of services of certification of pollution level is admissible, even though the service in the hands of service provider is not taxable but the service tax was admittedly paid by the service provider. - AT
Input services - cenvat credit in respect of services of certification of pollution level is admissible, even though the service in the hands of service provider is not taxable but the service tax was admittedly paid by the service provider. - AT
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