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...
Classification of services - The appellant declared itself as a provider of "cargo handling services" to the income tax department but as a goods "transport agency services" provider to the service tax department. The department initiated inquiries suspecting misclassification of services. - he Tribunal found that the appellant transported small consignments, often door to door, with a standard declaration excluding items typically barred from courier packages. These characteristics aligned more closely with courier services than goods transport agency services. - Upholding the classification as courier services, the Tribunal set aside the demand for an extended period of limitation and the penalty under section 78.
Classification of services - The appellant declared itself as a provider of "cargo handling services" to the income tax department but as a goods "transport agency services" provider to the service tax department. The department initiated inquiries suspecting misclassification of services. - he Tribunal found that the appellant transported small consignments, often door to door, with a standard declaration excluding items typically barred from courier packages. These characteristics aligned more closely with courier services than goods transport agency services. - Upholding the classification as courier services, the Tribunal set aside the demand for an extended period of limitation and the penalty under section 78.
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