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...
Scope of Advance Ruling Authority u/s 97 of the CGST Act/TNGST - question relates to charging of IGST or SGST & CGST on such sales for which appellant get orders from overseas customers, but delivery is made locally (within Tamil Nadu) and payment is received in foreign currency - since issue for which Advance Ruling is sought depends on the ‘Place of Supply’ of the goods, which is not in the ambit of this authority
Scope of Advance Ruling Authority u/s 97 of the CGST Act/TNGST - question relates to charging of IGST or SGST & CGST on such sales for which appellant get orders from overseas customers, but delivery is made locally (within Tamil Nadu) and payment is received in foreign currency - since issue for which Advance Ruling is sought depends on the ‘Place of Supply’ of the goods, which is not in the ambit of this authority
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