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...
Demand u/s 11D - collection in the name of tax / duty - there was a request by the appellant for increase in the price due to revision of excise duty, but the same cannot be construed that the enhanced price represents excise duty and the same has been collected from the government agencies and not deposited with the Govt. Section 11D
Demand u/s 11D - collection in the name of tax / duty - there was a request by the appellant for increase in the price due to revision of excise duty, but the same cannot be construed that the enhanced price represents excise duty and the same has been collected from the government agencies and not deposited with the Govt. Section 11D
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