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...
Validity of summon u/s 14 - registration under service tax - The Range Superintendent, being the registration issuing authority, is well within its competence to summon the petitioner to ascertain that there is no misuse of the provision of the Act.
Validity of summon u/s 14 - registration under service tax - The Range Superintendent, being the registration issuing authority, is well within its competence to summon the petitioner to ascertain that there is no misuse of the provision of the Act.
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