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...
Refund claim - paid excess duty on the removal of input - the legitimate claim of refund stand made within one year itself even though the formal refund application was filed subsequently (after one year), therefore the refund cannot be rejected on the ground of time bar. - AT
Refund claim - paid excess duty on the removal of input - the legitimate claim of refund stand made within one year itself even though the formal refund application was filed subsequently (after one year), therefore the refund cannot be rejected on the ground of time bar. - AT
Note: It is a system-generated summary and is for quick reference only.