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...
Benefit of cenvat credit of service tax denied - The credit was availed by the appellant, by reflecting the same in the statutory records as also in the monthly returns. As such no malafide can be attributed to the appellant so as to invoke the longer period. - AT
Benefit of cenvat credit of service tax denied - The credit was availed by the appellant, by reflecting the same in the statutory records as also in the monthly returns. As such no malafide can be attributed to the appellant so as to invoke the longer period. - AT
Note: It is a system-generated summary and is for quick reference only.