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...
Bank attachment order set aside due to lack of opportunity for personal hearing, violating natural justice principles. Order remanded for fresh consideration after petitioner pays 10% of disputed tax within 4 weeks. Petition allowed on remand.
Bank attachment order set aside due to lack of opportunity for personal hearing, violating natural justice principles. Order remanded for fresh consideration after petitioner pays 10% of disputed tax within 4 weeks. Petition allowed on remand.
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