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...
Levy of GST - grant/ Donation - activities and work related to sanitation - charitable activities or not - Scope of definition under para 2(r) of the exemption Notification No.12/2017-Central Tax (Rate) - since the activities are relate to preservation of environment, they are charitable in nature - benefit of exemption allowed.
Levy of GST - grant/ Donation - activities and work related to sanitation - charitable activities or not - Scope of definition under para 2(r) of the exemption Notification No.12/2017-Central Tax (Rate) - since the activities are relate to preservation of environment, they are charitable in nature - benefit of exemption allowed.
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