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...
Failure to mention Place of Supply in the tax Invoice, in compliance of rule 46(n) of the CGST Rules, 2017, in case of inter- State supply, may attract penalty u/s 122 and 125
Failure to mention Place of Supply in the tax Invoice, in compliance of rule 46(n) of the CGST Rules, 2017, in case of inter- State supply, may attract penalty u/s 122 and 125
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