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...
Validity of permission granted to amend import general manifest - It is a fundamental procedure in customs clearance for bill of entry to be filed only by the person named in the manifest and, if upon arrival, the ownership is found to have changed, that contract of sale is consummated only by enabling the buyer to clear the cargo; that requires amendment - AT
Validity of permission granted to amend import general manifest - It is a fundamental procedure in customs clearance for bill of entry to be filed only by the person named in the manifest and, if upon arrival, the ownership is found to have changed, that contract of sale is consummated only by enabling the buyer to clear the cargo; that requires amendment - AT
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