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...
Parity with an accepted co-ordinate Tribunal order supported setting aside revocation of a Customs Broker licence. The Tribunal had found that alleged contraventions of the Customs Broker Licensing Regulations, 2018 were not established in an analogous matter involving the same exporter. As the Revenue identified no material factual distinction and had accepted the earlier Tribunal decision without challenge, no substantial question of law arose. The High Court therefore upheld the setting aside of the licence revocation and dismissed the Revenue's appeal.
Parity with an accepted co-ordinate Tribunal order supported setting aside revocation of a Customs Broker licence. The Tribunal had found that alleged contraventions of the Customs Broker Licensing Regulations, 2018 were not established in an analogous matter involving the same exporter. As the Revenue identified no material factual distinction and had accepted the earlier Tribunal decision without challenge, no substantial question of law arose. The High Court therefore upheld the setting aside of the licence revocation and dismissed the Revenue's appeal.
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