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...
Rent-a-car service - abatements - the notification was not mentioned in the ST 3 return - linkage for the consideration to the services rendered previously - apart from ST 3 returns giving details, the appellants provided the invoices along with supporting certificate of such receipt post 1.4.2006 - Demand set aside - AT
Rent-a-car service - abatements - the notification was not mentioned in the ST 3 return - linkage for the consideration to the services rendered previously - apart from ST 3 returns giving details, the appellants provided the invoices along with supporting certificate of such receipt post 1.4.2006 - Demand set aside - AT
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