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...
Compounding of offence - in view of section 441(1) of the Companies Act, 2013, this Tribunal has got power to compound the violation of Section 177(1) of the Act, only in respect of the Company, but not to its Officers
Compounding of offence - in view of section 441(1) of the Companies Act, 2013, this Tribunal has got power to compound the violation of Section 177(1) of the Act, only in respect of the Company, but not to its Officers
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