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...
Demand of luxury tax imposed on a building that consists of 13 residential apartments - Kerala Building Tax Act, 1975 - he will be liable on the basis of aggregate plinth area subject to the cap envisaged under Section 5A of the Act. - SC
Demand of luxury tax imposed on a building that consists of 13 residential apartments - Kerala Building Tax Act, 1975 - he will be liable on the basis of aggregate plinth area subject to the cap envisaged under Section 5A of the Act. - SC
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