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...
Classification of goods - Newprint-in-reels - Since, the Revenue has not filed any appeal against the decision of the Tribunal whereby the benefit of the notification was extended to the respondent and keeping in view that for the subsequent period, the Additional Commissioner has also given the benefit of the said notification to the respondent, there are no merit in the appeal filed by the Revenue and the same is dismissed. - AT
Classification of goods - Newprint-in-reels - Since, the Revenue has not filed any appeal against the decision of the Tribunal whereby the benefit of the notification was extended to the respondent and keeping in view that for the subsequent period, the Additional Commissioner has also given the benefit of the said notification to the respondent, there are no merit in the appeal filed by the Revenue and the same is dismissed. - AT
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