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...
CENVAT Credit - service tax paid in respect of insurance policies - The argument of the revenue that the office package policy has no connection with the manufacturing activity cannot be accepted for the simple reason that such insurance coverage is only for the furniture and other office equipments which is covered in a package scheme.
CENVAT Credit - service tax paid in respect of insurance policies - The argument of the revenue that the office package policy has no connection with the manufacturing activity cannot be accepted for the simple reason that such insurance coverage is only for the furniture and other office equipments which is covered in a package scheme.
Note: It is a system-generated summary and is for quick reference only.