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...
CENVAT credit - input services - group mediclaim policy taken for dependents / family members of company’s staff and employees cannot be considered to be directly or indirectly related to manufacture and hence the assessee cannot claim CENVAT credit on the premium paid by the employees.
CENVAT credit - input services - group mediclaim policy taken for dependents / family members of company’s staff and employees cannot be considered to be directly or indirectly related to manufacture and hence the assessee cannot claim CENVAT credit on the premium paid by the employees.
Note: It is a system-generated summary and is for quick reference only.