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...
Levy of service tax - donations received by the appellant from its members and on freight charges - reverse charge mechanism - the present case, consignment notes have not been issued and so the activities cannot be said to be covered under ‘goods transport agency’ services - Thus, service tax liability could not have been fastened on the appellant under the RCM - AT
Levy of service tax - donations received by the appellant from its members and on freight charges - reverse charge mechanism - the present case, consignment notes have not been issued and so the activities cannot be said to be covered under ‘goods transport agency’ services - Thus, service tax liability could not have been fastened on the appellant under the RCM - AT
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