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...
Principles of natural justice - mistake in the computation of demand - Petitioner had clearly pointed out that there was a mistake in the computation of the demand, that while calculating the demand, value of exempted service of transportation of cargoes was not taken into consideration and that the Petitioner had offered that his personnel would approach the department to explain the workings when called for - Matter restored back - HC
Principles of natural justice - mistake in the computation of demand - Petitioner had clearly pointed out that there was a mistake in the computation of the demand, that while calculating the demand, value of exempted service of transportation of cargoes was not taken into consideration and that the Petitioner had offered that his personnel would approach the department to explain the workings when called for - Matter restored back - HC
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