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 Advance Ruling application - no question is found to have been raised by the applicant - The AAR states that since no questions were raised for advance ruling and the submitted document does not pertain to the matter, the application is rejected.
Maintainability of Advance Ruling application - no question is found to have been raised by the applicant - The AAR states that since no questions were raised for advance ruling and the submitted document does not pertain to the matter, the application is rejected.
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