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...
Withholding of Refund of accumulated Input Tax Credit - there is no order staying the operation of the order-in-appeal dated 19.06.2023 - It cannot be accepted that the respondents can withhold the refund due to the petitioner on the ground as stated. - Refund directed to be made - HC
Withholding of Refund of accumulated Input Tax Credit - there is no order staying the operation of the order-in-appeal dated 19.06.2023 - It cannot be accepted that the respondents can withhold the refund due to the petitioner on the ground as stated. - Refund directed to be made - HC
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