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...
Input tax credit - A reading of Section 11 would indicate that only a registered dealer would have the benefit of input tax credit - credit was rightly denied before the registration but after the commencement of business - HC
Input tax credit - A reading of Section 11 would indicate that only a registered dealer would have the benefit of input tax credit - credit was rightly denied before the registration but after the commencement of business - HC
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