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...
Liability of Service tax - the words used were the ‘laundry services’ and there is no evidence or investigation report to show that under the garb of laundry services dry cleaning services were provided by the appellant and hence they are chargeable to service tax - demand set aside.
Liability of Service tax - the words used were the ‘laundry services’ and there is no evidence or investigation report to show that under the garb of laundry services dry cleaning services were provided by the appellant and hence they are chargeable to service tax - demand set aside.
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