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...
Clandestine removal of goods - that there is nothing on record to show that cash seized from the residential premises of the General Manager of the company represent sales proceeds of the clandestinely removed goods from the appellant factory. - AT
Clandestine removal of goods - that there is nothing on record to show that cash seized from the residential premises of the General Manager of the company represent sales proceeds of the clandestinely removed goods from the appellant factory. - AT
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