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...
In GST scrutiny, once ASMT-10 is issued and a reply is filed, the proceedings must proceed to ASMT-12 or to DRC-01A followed by DRC-01; ASMT-13 is confined to non-filers under Section 62, so its use after ASMT-10 and ASMT-11 was procedurally invalid. On that defect, the DRC-07 orders for one registration were set aside, treated as DRC-01 notices, and remitted for de novo adjudication, with the pendency period excluded for limitation. For the other registration, the inspection material justified invocation of the extended period under Section 74, and the writ petitions were dismissed because DRC-01A, DRC-01 and assessment orders were properly issued.
In GST scrutiny, once ASMT-10 is issued and a reply is filed, the proceedings must proceed to ASMT-12 or to DRC-01A followed by DRC-01; ASMT-13 is confined to non-filers under Section 62, so its use after ASMT-10 and ASMT-11 was procedurally invalid. On that defect, the DRC-07 orders for one registration were set aside, treated as DRC-01 notices, and remitted for de novo adjudication, with the pendency period excluded for limitation. For the other registration, the inspection material justified invocation of the extended period under Section 74, and the writ petitions were dismissed because DRC-01A, DRC-01 and assessment orders were properly issued.
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