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...
Exemption on Duty under Rule 10 od Pan Masala Rules - So long as the days of closure were continuous, even if the days fall in different calendar months it will constitute one continuous period and the abatement under Rule 10 was to be determined accordingly - HC
Exemption on Duty under Rule 10 od Pan Masala Rules - So long as the days of closure were continuous, even if the days fall in different calendar months it will constitute one continuous period and the abatement under Rule 10 was to be determined accordingly - HC
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