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...
Dispute concerning value of supply of services by petitioner company to state government, rate of tax applicable, and components included in calculating percentage of goods value in composite supply under Notification 2/2018-Central Tax (Rate). Court granted interim protection to petitioner, allowing response to show cause within 30 days, considering prima facie case and advance ruling. Petition disposed.
Dispute concerning value of supply of services by petitioner company to state government, rate of tax applicable, and components included in calculating percentage of goods value in composite supply under Notification 2/2018-Central Tax (Rate). Court granted interim protection to petitioner, allowing response to show cause within 30 days, considering prima facie case and advance ruling. Petition disposed.
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