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...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
GST liability of a deceased taxable person may be adjudicated after death, and the HC read the statutory scheme to allow fresh proceedings against the legal heir under the recovery provisions. Section 93 was held to cover discontinued businesses and to permit determination of tax, interest or penalty after the taxpayer's death, with recovery confined to the inherited estate. The Court also held that the phrase "person chargeable with tax" is wider than "taxable person" and includes a legal heir where liability is made recoverable under the Act. The Court declined to limit Section 93 to cases where notice had already been issued during the deceased's lifetime.
GST liability of a deceased taxable person may be adjudicated after death, and the HC read the statutory scheme to allow fresh proceedings against the legal heir under the recovery provisions. Section 93 was held to cover discontinued businesses and to permit determination of tax, interest or penalty after the taxpayer's death, with recovery confined to the inherited estate. The Court also held that the phrase "person chargeable with tax" is wider than "taxable person" and includes a legal heir where liability is made recoverable under the Act. The Court declined to limit Section 93 to cases where notice had already been issued during the deceased's lifetime.
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