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 - when two lower adjudicating authorities had come to a finding on facts that the assessee was not entitled to Cenvat Credit on inputs, there was a higher burden on the Tribunal to consider all the facts and evidence in the records and come to a reasonable finding - reversal of the said findings without more reasons gives rise to a substantial question of law
CENVAT Credit - when two lower adjudicating authorities had come to a finding on facts that the assessee was not entitled to Cenvat Credit on inputs, there was a higher burden on the Tribunal to consider all the facts and evidence in the records and come to a reasonable finding - reversal of the said findings without more reasons gives rise to a substantial question of law
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