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 - the credit of the service tax paid on the insurance premium, is eligible for credit, for the reason that it has direct nexus with the output services of the appellant who are engaged in financing activities - AT
CENVAT credit - the credit of the service tax paid on the insurance premium, is eligible for credit, for the reason that it has direct nexus with the output services of the appellant who are engaged in financing activities - AT
Note: It is a system-generated summary and is for quick reference only.