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...
Interest on delayed refund - limitation for Refund of Special Excise Duty and excess payment of CVD - refund has been sanctioned but has not been refunded within 3 months from the date of receipt of application - as per Section 27(a) being a statutory mandate, the Department is liable to pay the interest on the sanctioned amount for the delayed period
Interest on delayed refund - limitation for Refund of Special Excise Duty and excess payment of CVD - refund has been sanctioned but has not been refunded within 3 months from the date of receipt of application - as per Section 27(a) being a statutory mandate, the Department is liable to pay the interest on the sanctioned amount for the delayed period
Note: It is a system-generated summary and is for quick reference only.