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...
Wavier of detention and demurrage charges - The adjudged demands confirmed on the appellant cannot be sustained for judicial scrutiny - Since the goods are lying under seizure and in the custody of the Department for over three years, the concerned authorities are directed to issue proper certificate for waiving the detention and demurrage charges within a period of four weeks from the date of receipt of this order. - AT
Wavier of detention and demurrage charges - The adjudged demands confirmed on the appellant cannot be sustained for judicial scrutiny - Since the goods are lying under seizure and in the custody of the Department for over three years, the concerned authorities are directed to issue proper certificate for waiving the detention and demurrage charges within a period of four weeks from the date of receipt of this order. - AT
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