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...
Refund claim - amount paid under protest using cenvat credit - Section 11B of the CEA does not make any distinction between duty paid in cash and that by utilization of credit - refund allowed - AT
Refund claim - amount paid under protest using cenvat credit - Section 11B of the CEA does not make any distinction between duty paid in cash and that by utilization of credit - refund allowed - AT
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