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...
Valuation of export goods - confectionary spare parts - rejection of declared value - There is no huge difference amongst the three values supplied by the 3 different chartered engineers. On this ground alone, the value arrived by the chartered engineer is to be rejected - No other evidence has been brought on record by the Revenue with regard to the value of export consignment. In that circumstance, the value of export consignment cannot be rejected. - AT
Valuation of export goods - confectionary spare parts - rejection of declared value - There is no huge difference amongst the three values supplied by the 3 different chartered engineers. On this ground alone, the value arrived by the chartered engineer is to be rejected - No other evidence has been brought on record by the Revenue with regard to the value of export consignment. In that circumstance, the value of export consignment cannot be rejected. - AT
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