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...
Requirement of extra amount of Central Sales Tax - non-issuance of C-Form - since the petitioner Company is not at fault in making the delay in deposit of the CST, no interest shall be levied from the petitioner and ultimately, if it is found that Form-C could not be given to the HEC Ltd., by the State Government for any valid reason, the liability to pay the interest, if any, shall be of the respondent HEC Ltd., only. - HC
Requirement of extra amount of Central Sales Tax - non-issuance of C-Form - since the petitioner Company is not at fault in making the delay in deposit of the CST, no interest shall be levied from the petitioner and ultimately, if it is found that Form-C could not be given to the HEC Ltd., by the State Government for any valid reason, the liability to pay the interest, if any, shall be of the respondent HEC Ltd., only. - HC
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