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...
Application for Modification / Rectification of mistake in the stay order - it was contended that services were rendered outside India and no part of the service was performed in India. Therefore, he submits that they are not liable for predeposit and also pleaded for revenue-neutrality - Application rejected - AT
Application for Modification / Rectification of mistake in the stay order - it was contended that services were rendered outside India and no part of the service was performed in India. Therefore, he submits that they are not liable for predeposit and also pleaded for revenue-neutrality - Application rejected - AT
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