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 - duty paying documents not provided - appellant has not only wrongly taken the credit of Cenvat credit and but also utilised the same, the department has rightly issued the SCN for imposition of interest and confirmed the same.
CENVAT Credit - duty paying documents not provided - appellant has not only wrongly taken the credit of Cenvat credit and but also utilised the same, the department has rightly issued the SCN for imposition of interest and confirmed the same.
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