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...
Reimbursements of wages paid to field consultants were held not includible in taxable value where they were mere pass-through amounts and tax had already been discharged on the service charge; the related demand was set aside. Diesel supplied under separate contracts was treated as a goods transaction, not part of the service value, so service tax on that component was unsustainable. Supply of soil by unit-based work order was not site formation service because it did not involve preparatory site activity. A demand based only on mismatch between ST-3 returns and balance sheet failed for want of evidence, and extended limitation was rejected as suppression was not proved. The demand, interest and penalties were set aside.
Reimbursements of wages paid to field consultants were held not includible in taxable value where they were mere pass-through amounts and tax had already been discharged on the service charge; the related demand was set aside. Diesel supplied under separate contracts was treated as a goods transaction, not part of the service value, so service tax on that component was unsustainable. Supply of soil by unit-based work order was not site formation service because it did not involve preparatory site activity. A demand based only on mismatch between ST-3 returns and balance sheet failed for want of evidence, and extended limitation was rejected as suppression was not proved. The demand, interest and penalties were set aside.
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