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...
Demand of interest - extension of warehousing period after the expiry - This distinguishes the case from the purview of section 72 where none of the circumstance of section 72(1) was present. - Interest is not payable - AT
Demand of interest - extension of warehousing period after the expiry - This distinguishes the case from the purview of section 72 where none of the circumstance of section 72(1) was present. - Interest is not payable - AT
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