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...
Doctrine of promissory estoppel - Tax Incentive scheme during the sales tax regime to be continued under VAT regime or not - State Government directed to issue appropriate exemption notifications u/s 5(1) of the KVAT Act on the sale of goods to/by the appellants in terms of Framework Agreement dated: 03.04.1997 - HC
Doctrine of promissory estoppel - Tax Incentive scheme during the sales tax regime to be continued under VAT regime or not - State Government directed to issue appropriate exemption notifications u/s 5(1) of the KVAT Act on the sale of goods to/by the appellants in terms of Framework Agreement dated: 03.04.1997 - HC
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