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...
Constitutional validity of Rule 11B(2)(c) of the Central Sales Tax (Kerala) Rules, 1957 - Interest sale sale - the dealer should produce documents, the details of some of which are already required to be specified in form E-I and E-II vide clause (4) thereof. - Validity upheld - HC
Constitutional validity of Rule 11B(2)(c) of the Central Sales Tax (Kerala) Rules, 1957 - Interest sale sale - the dealer should produce documents, the details of some of which are already required to be specified in form E-I and E-II vide clause (4) thereof. - Validity upheld - HC
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