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...
Valuation - inclusion of Trade Margin in the assessable value - Appellant has entered into agreement with the OMCs for supply on Natural gas/ CNG on principal to principal basis - the demand of duty on ‘Trade Margin’ is not sustainable
Valuation - inclusion of Trade Margin in the assessable value - Appellant has entered into agreement with the OMCs for supply on Natural gas/ CNG on principal to principal basis - the demand of duty on ‘Trade Margin’ is not sustainable
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