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...
Transfer of credit - even when there was no stock of input ‘as such’ or ‘in progress’ having put to use, the transfer under the provisions of Rule 10 of Cenvat Credit Rules is permissible - AT
Transfer of credit - even when there was no stock of input ‘as such’ or ‘in progress’ having put to use, the transfer under the provisions of Rule 10 of Cenvat Credit Rules is permissible - AT
Note: It is a system-generated summary and is for quick reference only.