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...
SSI exemption - dummy units - The concept of “related person” is relevant for valuation of excisable goods. The turnover of related persons cannot be perse clubbed together for arriving at the threshold limit of SSI exemption- AT
SSI exemption - dummy units - The concept of “related person” is relevant for valuation of excisable goods. The turnover of related persons cannot be perse clubbed together for arriving at the threshold limit of SSI exemption- AT
Note: It is a system-generated summary and is for quick reference only.