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...
Reversal of cenvat credit - For proper verification of the figures of Cenvat credit reversal by the appellant, the same has not been done by the adjudicating authority in the remand order - No contrary evidence has been produced by the Revenue in their support of their claim that they are required to reverse total amount of Cenvat credit as computed by the department - demand set aside - AT
Reversal of cenvat credit - For proper verification of the figures of Cenvat credit reversal by the appellant, the same has not been done by the adjudicating authority in the remand order - No contrary evidence has been produced by the Revenue in their support of their claim that they are required to reverse total amount of Cenvat credit as computed by the department - demand set aside - AT
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