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...
Revocation of Central Excise Registration - very person, who produces or manufactures any excisable goods, shall get registered. Thus, without registration, the respondent/assessee, cannot carry on the manufacture of the excisable goods. Thus, the order of revocation is in violation of the provisions of Central Excise Rules, particularly Rule 9 of the Central Excise Rules, 2002.
Revocation of Central Excise Registration - very person, who produces or manufactures any excisable goods, shall get registered. Thus, without registration, the respondent/assessee, cannot carry on the manufacture of the excisable goods. Thus, the order of revocation is in violation of the provisions of Central Excise Rules, particularly Rule 9 of the Central Excise Rules, 2002.
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