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...
CENVAT Credit - duty paying documents - Allegation of non-receipt of goods - The benefit of doubt goes in favour of the appellants that they have received the goods against cenvatable invoices, in question and made payment through account payee cheque. The goods received by the appellant for manufacturing of goods, which has been cleared on payment of duty.
CENVAT Credit - duty paying documents - Allegation of non-receipt of goods - The benefit of doubt goes in favour of the appellants that they have received the goods against cenvatable invoices, in question and made payment through account payee cheque. The goods received by the appellant for manufacturing of goods, which has been cleared on payment of duty.
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