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...
CENVAT Credit - Capital goods - Only because at the time of issuing the invoices by the suppliers / provider the Maruti Show room & Workshop were not registered and invoices were addressed to the appellant s temporary administration office, the appellants cannot be denied the benefit of the Credit - AT
CENVAT Credit - Capital goods - Only because at the time of issuing the invoices by the suppliers / provider the Maruti Show room & Workshop were not registered and invoices were addressed to the appellant s temporary administration office, the appellants cannot be denied the benefit of the Credit - AT
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