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...
A requested virtual hearing in faceless income-tax appellate proceedings is integral to the opportunity to be heard under principles of natural justice. Written submissions and the memorandum of appeal cannot replace an oral or personal hearing, whether physical or virtual. Where no video-conferencing link was communicated and the requested hearing was not afforded, the appellate process resulted in failure of justice. The High Court set aside the appellate order, restored the appeal for a fresh hearing with video-conferencing facility, and quashed consequential penalty orders, subject to fresh action after disposal of the restored appeal.
A requested virtual hearing in faceless income-tax appellate proceedings is integral to the opportunity to be heard under principles of natural justice. Written submissions and the memorandum of appeal cannot replace an oral or personal hearing, whether physical or virtual. Where no video-conferencing link was communicated and the requested hearing was not afforded, the appellate process resulted in failure of justice. The High Court set aside the appellate order, restored the appeal for a fresh hearing with video-conferencing facility, and quashed consequential penalty orders, subject to fresh action after disposal of the restored appeal.
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