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...
Supply or not - Levy of GST - reimbursement of expenses from the Subsidiary Company to its Ultimate Holding company located in a foreign territory outside India - this transaction falls within the definition of services and is for a consideration as defined in Section 2(7) and Section 2(31) of the Act. - the applicable rate of IGST is 18% - AAR
Supply or not - Levy of GST - reimbursement of expenses from the Subsidiary Company to its Ultimate Holding company located in a foreign territory outside India - this transaction falls within the definition of services and is for a consideration as defined in Section 2(7) and Section 2(31) of the Act. - the applicable rate of IGST is 18% - AAR
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