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...
Maintainability of appeal - appeal rejected on the ground that the appeal is filed beyond even the condonable period holding that the copy of the best Judgment order is served on the petitioner’s registered e-mail - Commissioner (appeals) directed to determine date of communication of order and circumstances first - It would be needless to observe that the Appellate Authority while considering the question of the date of communication as contemplated under Section 107 of the Act would also have to decide on the merits of the case. - HC
Maintainability of appeal - appeal rejected on the ground that the appeal is filed beyond even the condonable period holding that the copy of the best Judgment order is served on the petitioner’s registered e-mail - Commissioner (appeals) directed to determine date of communication of order and circumstances first - It would be needless to observe that the Appellate Authority while considering the question of the date of communication as contemplated under Section 107 of the Act would also have to decide on the merits of the case. - HC
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