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...
High Sea sale - mis-declaration of goods - waste and scrap or Re-Rollable Steel Scrap - Manipulation of IGM - the responsibility of filing of IGM is not with the importer. Therefore, if importer declared the correct description in the bill of entry and the description tallied with the goods than he cannot be held to have contravened the provisions of Customs Act, 1962. - AT
High Sea sale - mis-declaration of goods - waste and scrap or Re-Rollable Steel Scrap - Manipulation of IGM - the responsibility of filing of IGM is not with the importer. Therefore, if importer declared the correct description in the bill of entry and the description tallied with the goods than he cannot be held to have contravened the provisions of Customs Act, 1962. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4782
Join Channel
TaxTMI 
