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...
Stay petition for stay of demand must contain note for the existence of a prima facie case, financial stringency of petitioner and the balance of convenience and it should not only based on circular to obtain the relief.
Stay petition for stay of demand must contain note for the existence of a prima facie case, financial stringency of petitioner and the balance of convenience and it should not only based on circular to obtain the relief.
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