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...
Pray for de-sealing of its business premsies - exercise the powers indiscriminately and routinely under DVAT - The action of the Respondents in proceeding to seal the premises of the Petitioner, almost in continuation of the action u/s 59 of the DVAT Act, and only for the failure to produce books of accounts, without anything more, is unsustainable in law. - HC
Pray for de-sealing of its business premsies - exercise the powers indiscriminately and routinely under DVAT - The action of the Respondents in proceeding to seal the premises of the Petitioner, almost in continuation of the action u/s 59 of the DVAT Act, and only for the failure to produce books of accounts, without anything more, is unsustainable in law. - HC
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