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...
Seizure/detention of goods/materials - seizure on the ground that e-Way bills tendered for the goods in movement stood expired when the vehicle entered within the territory of the State of Tripura - The respondents are directed to release the detained materials, on deposit of 25% of the disputed tax and penalty - For rest amount bond is to be furnished - HC
Seizure/detention of goods/materials - seizure on the ground that e-Way bills tendered for the goods in movement stood expired when the vehicle entered within the territory of the State of Tripura - The respondents are directed to release the detained materials, on deposit of 25% of the disputed tax and penalty - For rest amount bond is to be furnished - HC
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