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...
Rejection of settlement application - The petitioner is entitled to maintain the application before the Commission as there is a SCN for confiscation and it would fall within the definition of caseas defined u/s 127-A(b) of the Act. - HC
Rejection of settlement application - The petitioner is entitled to maintain the application before the Commission as there is a SCN for confiscation and it would fall within the definition of caseas defined u/s 127-A(b) of the Act. - HC
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