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...
Remission of duty - Loss of goods due to flood - hese goods were destroyed only after giving intimation to the department - department has not acted in the time-bound programme - department cannot be permitted to take advantage of its own wrong - HC
Remission of duty - Loss of goods due to flood - hese goods were destroyed only after giving intimation to the department - department has not acted in the time-bound programme - department cannot be permitted to take advantage of its own wrong - HC
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