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...
Non payment of service tax - Banking and other financial services - f penal charges arises on account of a separate cause of action which is independent of lending services rendered by the appellant. - the amounts collected as penalty/penal charges penal charges are not chargeable to service tax as the same are not ‘consideration’ under the finance Act, - AT
Non payment of service tax - Banking and other financial services - f penal charges arises on account of a separate cause of action which is independent of lending services rendered by the appellant. - the amounts collected as penalty/penal charges penal charges are not chargeable to service tax as the same are not ‘consideration’ under the finance Act, - AT
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