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...
Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
A review order restoring pending appeals was treated as a consequence of the liberty expressly reserved in the earlier appellate order and of the Supreme Court's recall of the binding precedent. The HC held that, where the Tribunal allowed review and restored the appeals in terms of that liberty, the appellants could not challenge the restoration by disputing review power or limitation. It further held that an order granting review and reviving the main appeal is interlocutory and not independently appealable, because the CPC applies to the Tribunal and the bar in Order 47 Rule 7 CPC operates against an appeal from such a review order. The appeals were dismissed as not maintainable.
A review order restoring pending appeals was treated as a consequence of the liberty expressly reserved in the earlier appellate order and of the Supreme Court's recall of the binding precedent. The HC held that, where the Tribunal allowed review and restored the appeals in terms of that liberty, the appellants could not challenge the restoration by disputing review power or limitation. It further held that an order granting review and reviving the main appeal is interlocutory and not independently appealable, because the CPC applies to the Tribunal and the bar in Order 47 Rule 7 CPC operates against an appeal from such a review order. The appeals were dismissed as not maintainable.
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