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...
Import restriction notifications become enforceable only upon publication in the prescribed e-Official Gazette, and the exact time of publication is legally significant where consignments have already arrived. Absent an enabling power for retrospective operation, subordinate legislation applies prospectively and cannot govern goods that landed before the notification came into force; those imports remain subject to the prior free regime. A separate challenge to the notification is not required when relief depends only on its non-application to the facts. On that basis, the goods were directed to be processed for release under the earlier legal position.
Import restriction notifications become enforceable only upon publication in the prescribed e-Official Gazette, and the exact time of publication is legally significant where consignments have already arrived. Absent an enabling power for retrospective operation, subordinate legislation applies prospectively and cannot govern goods that landed before the notification came into force; those imports remain subject to the prior free regime. A separate challenge to the notification is not required when relief depends only on its non-application to the facts. On that basis, the goods were directed to be processed for release under the earlier legal position.
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