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...
Customs orders relating to baggage fall outside the Tribunal's appellate jurisdiction. Where gold is brought into India as baggage and confiscated at the airport, an appeal against the Commissioner (Appeals) order must be pursued by statutory revision before the Government of India's Revisionary Authority. The Tribunal therefore treated the appeal as not maintainable and permitted the appellant to approach the Revisionary Authority, directing sympathetic consideration of delay incurred in pursuing the Tribunal appeal.
Customs orders relating to baggage fall outside the Tribunal's appellate jurisdiction. Where gold is brought into India as baggage and confiscated at the airport, an appeal against the Commissioner (Appeals) order must be pursued by statutory revision before the Government of India's Revisionary Authority. The Tribunal therefore treated the appeal as not maintainable and permitted the appellant to approach the Revisionary Authority, directing sympathetic consideration of delay incurred in pursuing the Tribunal appeal.
Note: It is a system-generated summary and is for quick reference only.