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...
Rejection of request for amendment of the GSTR-1 Form for the financial year 2017-2018 - appropriate directions have to be issued in the case on hand so that the appellant would be entitled to avail the credit which he is legitimately entitled to - respondent are directed to permit the appellant to file corrected GSTR-1 Form manually - HC
Rejection of request for amendment of the GSTR-1 Form for the financial year 2017-2018 - appropriate directions have to be issued in the case on hand so that the appellant would be entitled to avail the credit which he is legitimately entitled to - respondent are directed to permit the appellant to file corrected GSTR-1 Form manually - HC
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