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 - input service - the distributor/commission agent appointed by the appellant outside India has to make every effort to promote the products manufactured by the appellant - it is thus not merely an activity of sale of finished products - explanation added with effect from 03.02.2016 was merely clarificatory in nature applicable to commission paid for sales commission activities prior to 03.02.2016 - eligible for credit
CENVAT Credit - input service - the distributor/commission agent appointed by the appellant outside India has to make every effort to promote the products manufactured by the appellant - it is thus not merely an activity of sale of finished products - explanation added with effect from 03.02.2016 was merely clarificatory in nature applicable to commission paid for sales commission activities prior to 03.02.2016 - eligible for credit
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