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...
Claim of refund of service tax on bad debts recovered - period of limitation - when there is no levy in accordance with the provisions of service tax law the claim for refund cannot be denied on the ground of limitation in terms of Section 11(B) of Central Excise Act. - AT
Claim of refund of service tax on bad debts recovered - period of limitation - when there is no levy in accordance with the provisions of service tax law the claim for refund cannot be denied on the ground of limitation in terms of Section 11(B) of Central Excise Act. - AT
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