Capital Asset Conversion Requires Proven Business Stock Treatment; Paper Consideration in Spousal Flat Transfers Does Not Create Taxable Business Inco...
Human-probability test defeats political donation deduction where banking records mask accommodation-entry fund layering and evidence shows non-genuin...
Commercial property status protects capital-gains exemption when residential-house ownership limits are tested, while agricultural-land character gove...
Investigation deposits refunded after failed customs demands fall outside the statutory appellate pre-deposit interest regime and may attract compensa...
Resolution plan finality extinguishes unquantified operational-creditor claims and pending proceedings unless the approved plan expressly preserves th...
Levy of Anti-Dumping Duty - time gap between provisional notification and final notification imposing ADD - anti-dumping duty during the interregnum between the expiry of a provisional duty notification and the imposition of a final anti-dumping duty not to be levied. - AT
Levy of Anti-Dumping Duty - time gap between provisional notification and final notification imposing ADD - anti-dumping duty during the interregnum between the expiry of a provisional duty notification and the imposition of a final anti-dumping duty not to be levied. - AT
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