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...
Maintainability of writ petition - Alternative remedy of appeal - Erroneous order of the First Appellate Authority - Validity of SCN - Recovery of service tax - the impugned order-in-appeal may be erroneous, but it cannot be said that the order was wholly without jurisdiction - WP dismissed - petitioners to avail the alternative and efficacious remedy before CESTAT / Tribunal - HC
Maintainability of writ petition - Alternative remedy of appeal - Erroneous order of the First Appellate Authority - Validity of SCN - Recovery of service tax - the impugned order-in-appeal may be erroneous, but it cannot be said that the order was wholly without jurisdiction - WP dismissed - petitioners to avail the alternative and efficacious remedy before CESTAT / Tribunal - HC
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