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...
Approval for arrest under the CGST Act does not require final adjudication of tax liability; it is enough that recorded material creates a reason to believe that an offence under section 132 has been committed. The approving authority relied on employee and recipient statements, transporter data, CCTV footage, melting reports, tally data and seized records, so the arrest approval was not mechanical. In assessing bail, the accused's failure to answer summons, failure to produce promised particulars and retraction of an earlier statement led the court to find that he was unlikely to cooperate without custodial interrogation. Given the stage of investigation, alleged gravity and antecedents, bail was refused.
Approval for arrest under the CGST Act does not require final adjudication of tax liability; it is enough that recorded material creates a reason to believe that an offence under section 132 has been committed. The approving authority relied on employee and recipient statements, transporter data, CCTV footage, melting reports, tally data and seized records, so the arrest approval was not mechanical. In assessing bail, the accused's failure to answer summons, failure to produce promised particulars and retraction of an earlier statement led the court to find that he was unlikely to cooperate without custodial interrogation. Given the stage of investigation, alleged gravity and antecedents, bail was refused.
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