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...
Service tax was paid under wrong Registration No. - whether could be treated as non-payment of service tax or not? - the said Director (in whose the tax was deposited) has given No Objection Certificate and as such the deposit made by the Appellant has to be treated as having been made in his own Registration No.
Service tax was paid under wrong Registration No. - whether could be treated as non-payment of service tax or not? - the said Director (in whose the tax was deposited) has given No Objection Certificate and as such the deposit made by the Appellant has to be treated as having been made in his own Registration No.
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