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...
Refund claim - order of assessment / Bill of entry in appeal not challenged - the endorsement made on the bill of entry is an order of assessment. It cannot be said that there is no order of assessment passed in such a case - the claim for refund cannot be entertained unless the order of assessment or self-assessment is modified in accordance with law by taking recourse to the appropriate proceedings - SC
Refund claim - order of assessment / Bill of entry in appeal not challenged - the endorsement made on the bill of entry is an order of assessment. It cannot be said that there is no order of assessment passed in such a case - the claim for refund cannot be entertained unless the order of assessment or self-assessment is modified in accordance with law by taking recourse to the appropriate proceedings - SC
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