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...
Form C - Section 8(5) of Central Sales Tax Act, 1956 (CST Act) was amended by Finance Act,2002 with a view to withdraw the powers of the State Governments to waive the requirement of form 'C' specified u/s 8(4), so that compliance of Section 8(4) becomes mandatory.
Form C - Section 8(5) of Central Sales Tax Act, 1956 (CST Act) was amended by Finance Act,2002 with a view to withdraw the powers of the State Governments to waive the requirement of form 'C' specified u/s 8(4), so that compliance of Section 8(4) becomes mandatory.
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