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...
Cenvat credit - Distribution of credit by the ISD - cenvat credit allowed subject to the condition that the original duty paying document, on the basis of which Service Tax credit was taken, should be produced before the Adjudicating Authority for perusal - AT
Cenvat credit - Distribution of credit by the ISD - cenvat credit allowed subject to the condition that the original duty paying document, on the basis of which Service Tax credit was taken, should be produced before the Adjudicating Authority for perusal - AT
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