Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
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...
A writ petition challenging search, seizure, suspension of registration, bank attachment and related proceedings was not entertained because the controversy had already moved to the final adjudication orders under the statute. Once those final orders were passed, the petitioners were required to pursue the appellate remedy, where the same grounds remained available. The Court also noted that no appeal could be treated as pending because the stated appeal had not satisfied the statutory pre-deposit requirement. In these circumstances, there was no basis to invoke writ jurisdiction again over the same subject matter, and the petition was dismissed with liberty to challenge the final orders in appeal.
A writ petition challenging search, seizure, suspension of registration, bank attachment and related proceedings was not entertained because the controversy had already moved to the final adjudication orders under the statute. Once those final orders were passed, the petitioners were required to pursue the appellate remedy, where the same grounds remained available. The Court also noted that no appeal could be treated as pending because the stated appeal had not satisfied the statutory pre-deposit requirement. In these circumstances, there was no basis to invoke writ jurisdiction again over the same subject matter, and the petition was dismissed with liberty to challenge the final orders in appeal.
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