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...
Claim of damage (compensation) from the department for putting plaintiff (Assessee) into unnecessary litigation - Period of limitation - The appellant did have a case for damages against the respondents but on account of his not filing the suit within six months from the cause of action arose, his right to suit was lost. - HC
Claim of damage (compensation) from the department for putting plaintiff (Assessee) into unnecessary litigation - Period of limitation - The appellant did have a case for damages against the respondents but on account of his not filing the suit within six months from the cause of action arose, his right to suit was lost. - HC
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