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...
Cash refund of accumulated CENVAT Credit - ‘intermediary services’ - Rule 2(f) - export service or not - the definition of intermediary cannot be made applicable to sale of goods for the period prior to 01.10.2014
Cash refund of accumulated CENVAT Credit - ‘intermediary services’ - Rule 2(f) - export service or not - the definition of intermediary cannot be made applicable to sale of goods for the period prior to 01.10.2014
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