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...
Defective arrest memo, non-disclosure of the place of arrest, and absence of lawful transit remand are treated as vitiating detention; the remand order is described as having been passed without application of mind. The discussion also says non-supply of "reasons to believe" did not invalidate the arrest, because those reasons are for judicial scrutiny rather than communication to the arrestee.
Defective arrest memo, non-disclosure of the place of arrest, and absence of lawful transit remand are treated as vitiating detention; the remand order is described as having been passed without application of mind. The discussion also says non-supply of "reasons to believe" did not invalidate the arrest, because those reasons are for judicial scrutiny rather than communication to the arrestee.
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