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...
Confiscation of unaccompanied baggage - Scope of redemption fine u/s 125 - it is not a bona fide baggage and such materials could not have been imported without a valid licence, it amounts to a prohibition under any other law in force - option under section 125 rightly denied - HC
Confiscation of unaccompanied baggage - Scope of redemption fine u/s 125 - it is not a bona fide baggage and such materials could not have been imported without a valid licence, it amounts to a prohibition under any other law in force - option under section 125 rightly denied - HC
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