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...
Waiver of pre-deposit – Appellant was not the consignee; as CHA it merely facilitated the filing of the bill of entry and other documents - The direction to deposit Rs.20 lakhs appears to be excessive and harsh - HC
Waiver of pre-deposit – Appellant was not the consignee; as CHA it merely facilitated the filing of the bill of entry and other documents - The direction to deposit Rs.20 lakhs appears to be excessive and harsh - HC
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