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...
Section 482 CrPC is described as a safeguard against misuse of criminal process, but not as a licence for threshold appreciation of evidence. In a dispute arising from import, customs clearance and later fiscal proceedings, the absence of original transit declarations, forensic or handwriting material, and proof that either petitioner authored the disputed signatures meant forgery under Sections 463, 464 and 468 IPC was not disclosed. The complaint also failed to show deception at the inception of the transaction, cheating by personation or conspiracy. The criminal case was treated as an abuse of process and the FIR, charge-sheet and cognizance order were quashed.
Section 482 CrPC is described as a safeguard against misuse of criminal process, but not as a licence for threshold appreciation of evidence. In a dispute arising from import, customs clearance and later fiscal proceedings, the absence of original transit declarations, forensic or handwriting material, and proof that either petitioner authored the disputed signatures meant forgery under Sections 463, 464 and 468 IPC was not disclosed. The complaint also failed to show deception at the inception of the transaction, cheating by personation or conspiracy. The criminal case was treated as an abuse of process and the FIR, charge-sheet and cognizance order were quashed.
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