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...
Jurisdiction to detain the goods - HC uphold the power of Assistant state tax officer to call upon the person in charge of the conveyance to produce the documents in question for verification.
Jurisdiction to detain the goods - HC uphold the power of Assistant state tax officer to call upon the person in charge of the conveyance to produce the documents in question for verification.
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