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...
Licensing pre-existing technical documentation, know-how and a trademark for vehicle manufacture is characterised as a restricted right to use intellectual property, not consulting engineer service. The engineering nature of the material does not convert an independent licence into consultancy where the foreign provider was not engaged to solve a specific problem, provide advice or perform customised assistance; the demand was therefore unsustainable. For the period before section 66A, reverse-charge liability could not be imposed on an Indian service recipient without statutory authority, and reliance on rules beyond the show cause notice was impermissible. The impugned order was set aside with consequential relief.
Licensing pre-existing technical documentation, know-how and a trademark for vehicle manufacture is characterised as a restricted right to use intellectual property, not consulting engineer service. The engineering nature of the material does not convert an independent licence into consultancy where the foreign provider was not engaged to solve a specific problem, provide advice or perform customised assistance; the demand was therefore unsustainable. For the period before section 66A, reverse-charge liability could not be imposed on an Indian service recipient without statutory authority, and reliance on rules beyond the show cause notice was impermissible. The impugned order was set aside with consequential relief.
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