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...
Pre-arrest bail under the BNSS requires a reasonable apprehension of arrest. A summons under section 70 of the CGST Act requiring a person to provide a statement and documents does not, by itself, establish that apprehension where no notice under section 35(3) of the BNSS has been issued. An application for anticipatory bail in those circumstances is not maintainable. The applicant may seek appropriate protection if a notice under section 35(3) is subsequently issued.
Pre-arrest bail under the BNSS requires a reasonable apprehension of arrest. A summons under section 70 of the CGST Act requiring a person to provide a statement and documents does not, by itself, establish that apprehension where no notice under section 35(3) of the BNSS has been issued. An application for anticipatory bail in those circumstances is not maintainable. The applicant may seek appropriate protection if a notice under section 35(3) is subsequently issued.
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