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...
Recovery of Drawback - misdeclaration of the goods in the shipping bill - The subsequent change of declaration given by the Assessee to treat the same as 'Softy Upper Leather', all the more confirms the earlier misdeclaration in the relevant documents at the time of actual export. - HC
Recovery of Drawback - misdeclaration of the goods in the shipping bill - The subsequent change of declaration given by the Assessee to treat the same as 'Softy Upper Leather', all the more confirms the earlier misdeclaration in the relevant documents at the time of actual export. - HC
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