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...
Claim of refund - Cenvat credit was reversed based on Audit Objections but no show cause notice was issues - There is no assessment order passed in the present case. Therefore, the question of challenging the same does not arise - Refund allowed.
Claim of refund - Cenvat credit was reversed based on Audit Objections but no show cause notice was issues - There is no assessment order passed in the present case. Therefore, the question of challenging the same does not arise - Refund allowed.
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