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 - Trading activity - trading became an exempted service only after 1.4.2011 (deemed). Therefore during the relevant period, the appellant was required to reverse the proportionate credit - prima facie case is not in favor of assessee - AT
Cenvat Credit - Trading activity - trading became an exempted service only after 1.4.2011 (deemed). Therefore during the relevant period, the appellant was required to reverse the proportionate credit - prima facie case is not in favor of assessee - AT
Note: It is a system-generated summary and is for quick reference only.